the law imposes a 10% additional tax on early distributions from traditional and Roth IRAs unless an exception applies. Which of the following is not true regarding the 10% additional tax on early distributions?\ A. Generally, early distributions are those a taxpayer receives from an IRA before reaching age 59(1)/(2)\ B. A distribution that a taxpayer rolls over or transfers to another IRA or qualified retirement plan is not subject to this 10% additional tax\ C. The additional 10% tax on early distributions from qualified retirement plans qualifies as a penalty for withdrawal of savings and can be deducted\ D. The 10% additional tax applies to the part of the distribution that he or she has to include in gross income