Which of the following annuity owners will NOT pay a $10\%$ penalty on the distribution of his annuity values?

A$)$ Ben, who annuitizes his contract values over his life, starting at age $54$

B$)$ Dan, who takes the full amount from his annuity in equal installments over $5$ years, beginning at age $48$

C$)$ Andy, who takes a lump$-$sum distribution at the age of $55$

D$)$ Charlie, who takes a partial distribution at age $55$ and takes the remaining amount from his annuity at age $58$