Troy age 52, took a coronavirus-related distribution in the amount of $9,000 from his IRA on May 1, 2020. Rather than including the entire distribution amount on his 2020 Federal income tax return he chooses to include what amount on his tax return for each of the next three years (i.e., tax years 2020, 2021, and 2022)?

A. $0

B. $1,500

C. $3,000

D. $4,500

Jill took a coronavirus-related distribution of $15,000 from her IRA on May 1, 2020 and chose to include the distribution amount in income over a three-year period. Jill also chose to repay the full amount to her IRA in December of 2022. Jill will file amended Federal tax returns for 2020 and 2021 to claim a refund of the tax attributable to the amount of the distribution that was included in income for those years. Jill will be required to include what amount in her income for 2022?

A. $0

B. $5,000

C. $10,000

D. $15,000