Up to 10000 per year may be used for elementary or secondary school tuition Mark for follow up Question 52 of 75. In 2017, Dan converted 56,350 from his traditional IRA to a Roth IRA. In 2020, when the value of the Roth IRA had grown to 37,175, Dar, then age 61, withdrew the entire balance. What is the tax treatment of this distribution None of the distribution is included in income, but there is a 10% tax penalty on the entire distribution. Only the $825 in earnings is included in income, but there is no penalty on the earnings distribution Only the $825 in earnings is included in income and there is a 10% penalty on the earnings distribution. The distribution is not included in income and there is no penalty ro Mark for follow up estion 53 of 75. year-old full-time student at a local university Ho in audi