Which of the following statements about Roth IRAs is false?

A$.$

Withdrawals of investment earnings are not subject to taxation if they are used to $($up to $$10,000$ worth$)$ to buy a first home, and if the Roth IRA has existed for at least five years.

B$.$

Withdrawals of contributions made at any time are not subject to taxation.

C$.$

Contributions made to a Roth IRA are not tax deductible, but are tax$-$free when withdrawn.

D$.$

Withdrawals of investment earnings are not subject to taxation as long as the taxpayer is at least $55$ years old and the Roth IRA has existed for at least five years.