Which of the following statements regarding Roth IRAs distributions is true? (For 2018 tax purposes)

A) A distribution is not a qualified distribution unless the distribution is at least two years after the taxpayer has opened the Roth IRA.

B) A taxpayer receiving a distribution from a Roth IRA before reaching the age of 55 is generally not subject to an early distribution penalty.

C) A Roth IRA does not have minimum distribution requirements.

D) The full amount of all nonqualified distributions is subject to tax at the taxpayer's marginal tax rate.