Which of the following statements is correct regarding a taxpayer's options? A. A sole proprietor can keep his business running by relying on his employees and can receive a distribution upon his separation from service if younger than age 59. B. A taxpayer can request and will obtain a private letter ruling on whether the ailment is a disability. C. A taxpayer must be collecting sick pay to qualify as being disabled within the meaning of IRC Section 72(m)(7). D. The taxpayer has the burden of proof to show that she is disabled within the meaning of IRC Section 72(m)(7).