Trevor, a 35 year old single taxpayer, contributed $25000 to a commercial annuity in 2014. The annuity is a nonqualified plan. In 2018, before the annuity start date, Trevor took a $2500 nonperiodic distribution and used the money to pay off his credit card debt. If the value of the annuity at the time of the distribution was $30000, how much of the distribution is taxable?

A. $0

b. $417

c. $500

d. $2500