Which of the following distributions

from a profit$-$sharing plan would not

be subject to the $10$ percent early

withdrawal penalty, assuming the

participant has not attained age $591/2?$

A distribution made from an IRA that

was established for a $50-$year old

spouse under a Qualified Domestic

Relations Order $($QDRO$)$ pursuant to a

divorce from the participant in the

profit$-$sharing plan.

A distribution from the plan to a

participant who lost his right leg above

the knee in a car accident.

A distribution to pay for costs of higher

education for a participant's $18$ year$-$

old daughter

A distribution made to the participant

after she separated from service at age