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What is the first year in which a single taxpayer, age 48 in 2018, could receive a qualified distribution from a Roth IRA, if he

What is the first year in which a single taxpayer, age 48 in 2018, could receive a qualified distribution from a Roth IRA, if he made a $4,000 contribution to the Roth IRA on April 1, 2019, for the tax year 2018?

A 2021

B 2022

C 2023

D 2024

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