When an employee receives employer stock in two distributions from an employer-sponsored profit-sharing plan in two different tax years: A. The stock can never qualify for the favorable special rules for employer shares received as part of a lump-sum distribution. B. The shares should generally not be rolled over into an IRA. C. The entire fair market value of the shares as of the distribution date will be taxed as long-term capital gain. D. The 10% early withdrawal penalty tax will generally apply, unless the employee is age 70 or older.