which of the following statements concerning recharacterization of an IRA conversion in 2019 is correct?

a the amount recharacterized is treated as is the conversion never happen

b the amount recharacterized may be subject to only a 10% additional excise tax

c the amount recharacterized may be subject to a 6% excess contribution tax

d the amount recharacterized may be subject to a 10% additional excise tax and a 6% excess contribution tax