Which of the following statements about retirement plans is TRUE?

Patrick (37) took a $50,000 coronavirus-related distribution (CRD) from his 401(k) on April 1, 2020. He may recontribute the funds to the original account before March 31, 2023, but the funds may not be rolled over to an IRA. Samantha (60) retired from her employer on January 1, 2020, and cashed out her 403(b) account to pay off her home mortgage. Although she was not impacted by COVID-19, her distribution is taxed evenly over a three-year period. Catherine (50) borrowed $50,000 from her 401(k) on March 25, 2020. Any payments due from March 27 until December 31 are delayed by one year. Larry (75) has been taking required minimum distributions (RMDs) from his IRA since he reached the age of 70 1/2. He is not required to take a distribution during 2020