Under the Disaster Tax Relief Act, which of the following is TRUE about qualified disaster retirement plan distributions?

O The $10\%$ early distribution penalty applies as normal.

O Distributions may not be recontributed.

O Tax on qualified disaster distribution is spread over three years.

O There is no limit on the amount of distribution that can be claimed under qualified disaster rules.

O No loss, but a gain of $$1,000$ on Schedule D

O $$2,000$

O $$2,500$