Question $25$ of $85.$

A taxpayer may qualify for one of several exceptions to the additional tax on early distributions. Which of these would be an exception?

A $401($k$)$ distribution made to an alternate payee under a qualified domestic relations order $($QDRO$).$

A $401($k$)$ distribution of $$10,000$ to pay qualified first$-$time homebuyer expenses.

A $401($k$)$ distribution used to pay higher education costs.

An IRA distribution to pay off credit card debt.