Wendy and Sam are both 45 years old. They are married and file their tax return jointly. During 2022 Sam had medical expenses of $25,000. Which of the following statements are true:

1.Wendy can withdraw funds from her IRA and avoid an early distribution penalty if her and Sam's combined medical expenses exceeed 7.5% of their AGI and the distribution is equal to (or less than) such amount.

2.Sam or Wendy can withdraw funds from their joint (spousal) IRA and avoid an early distribution penatly.

3. Sam can withdraw funds from his IRA, in any amount, and avoid an early distribution penalty only if his (sole) medical expenses exceed 7.5% of AGI.

4. Wendy can withdraw funds from her IRA, in any amount, and avoid an early distribution penalty only if the withdrawn amount is paid directly to a health care provider.

5. None of these choices.