Question $28$ 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 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.

The distribution was made due to permanent and total disability.