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What is the first year in which a single taxpayer, age 48 in 2016, could receive a qualified distribution from a Roth IRA, if he

What is the first year in which a single taxpayer, age 48 in 2016, could receive a qualified distribution from a Roth IRA, if he made a $5,000 contribution to the Roth IRA on April 1, 2016, for the tax year 2015?

a. 2018

b. 2019

c. 2020

d. 2028

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