Question $21$ of $75.$

Which of the following taxpayers is required to pay an additional $10\%$ tax on their early distribution from a qualified plan or an IRA on Form $5329?$

Madison took a $$12,000$ distribution due to total and permanent disability after a car accident.

Stassi took a $$6,500$ distribution to pay off credit card debt while she was unemployed.

Craig took a $$8,000$ distribution from his IRA to pay for qualified higher education expenses, including tuition and books.

Josh took a $$10,000$ distribution from his IRA to purchase his first home.