Which of the following statements is correct about a SIMPLE plan? Any amount withdrawn after the first two years of participation is subject to the 25% excise tax. O A Any amount withdrawn during the first two years of participation is subject to both the 10% early distribution excise tax and the 25% excise tax. . Any amount withdrawn during the first two years of participation is subject to the 10% early distribution excise tax. . Any amount withdrawn during the first two years of participation is subject to the 25% excise tax. O D