Tony and Carolyn, both age 52 and married, withdrew $10,000 from their IRA to use as a down payment on the purchase of a home for their son, who has lived with them for the last 5 years. The son has never owned his own personal residence before. The transaction closed 31 days after the distribution from the IRA. What amount of the withdrawal from the IRA is subject to the 10% early withdrawal tax? Group of answer choices $0 $5,000 $10,000 $2,417