Steven is 27 years old and has a total AGI of $110,000 in 2015. He contracts pneumonia in 2015 and incurs a medical bill that totals $7,500. He withdraws $7,500 from his traditional IRA to pay the bill. Which of the following is true?

a He is subject to penalties on the IRA withdrawal because a person may not take a withdrawal from a traditional IRA until they are 59 years old no matter what.

b. He is subject to penalties on the IRA withdrawal because the withdrawal did not cover a portion of medical bills that exceeded 10 percent of his AGI.

c. He is not subject to penalties on the IRA withdrawal because he was disabled by pneumonia for 2 weeks.

d. none