Realize Your Potential H&R Block 12/15/21, 5:53 PM Question 53 of 75. "In 2017. Dan converted $6,350 from his traditional IRA to a Roth IRA. In 2020, when the value of the Roth IRA had grown to $7.75, Dan, then age 1, withdraw the entire balance. What is the tax treatment of this distribution? None of the distribution is included in income, but there is a 10% tax penally on the entire distribution 825 Only the $825 in earnings is included in income, but there is no penalty on the earnings distribution Only the $825 in earnings is included in income and there is a 10% penalty on the earnings distribution The distribution is not included in Income and there is no penalty. Mark for follow up