Which of the following retirement distributions is subject to income tax?

Jolie $(71)$ received $$18,000$ in social security and had no other income in $2023.$

Andra $(68)$ took a $$10,000$ distribution from her $401($k$).$

Ben $(63)$ took $$25,000$ from his Roth IRA which he set up $15$ years ago.

Trinh $(60)$ cashed in a $$5,000$ non$-$interest bearing account.