which best describes when qualified Roth IRA distributions (in other words, federal income tax free withdrawals) are first alliwed? A) The account owner has reached age 59 1/2 B) The account owner has reachedvage 59 1/2 and has also had at least one Roth IRA open for more than five years C) The account owner has reached age 75. D) The Roth IRA has been open for morebthan five years and the taxpayer has reached age 62