Which is FALSE concerning a nonqualified ROTH IRA distribution? I. Conversion amounts may avoid the 10% penalty for the conversion portion. II. Earnings will always incur a 10% penalty for that portion of the distribution. III. A distribution from an inherited Roth IRA COULD be subject to income tax. IV. A distribution made before the 5-year period MAY NOT be subject to the 10% penalty. a.II only b.II & III c.IV only d.I, III, &, IV