Sam (age 45) is considering an IRA withdrawal in light of the COVID-19 pandemic, but his tax preparer tells him it would be taxable in the year it is received unless he qualifies for an exception. All the following are allowable exceptions, except:

a) Withdrawals for qualified disaster distributions. b) Withdrawals of contributions by the due date of the return. c) Withdrawals of excess contributions by the due date of the return. d) A rollover from one IRA into another.