Which of the following is true? o As far as the 5 year rule is concerned for Roth IRA distributions, earnings in a Roth IRA go back to the first day of the first year you contributed to a Roth IRA, whether or not there is conversion money. o As far as the 5 year rule is concerned for Roth IRA distributions, earnings attributable to conversions have to be distinguished from earnings on contributions. As far as the 5 year rule is concerned for Roth IRA distributions, once you are 59 1/2 the five year rule ceases to apply o As far as the 5 year rule is concerned for Roth IRA distributions, all conversions can use the date of the first conversion to satisfy the five years