Which of the following statements is not correct concerning how Roth IRA distributions are taxed?

	A.	A nonqualified distribution is considered made from contributions first.
	B.	A qualified distribution can still be subject to the 10% penalty if the conversion amount has not been in the Roth IRA for at least 5 years.
	C.	No Roth IRA distributions are required while the owner is alive.
	D.	Qualified distributions are tax-free.