Which of the following statements regarding Roth IRAs distributions is true? A taxpayer receiving a distribution from a Roth IRA before reaching the age of 55 is generally not subject to an early distribution penalty. A distribution is not a qualifying distribution unless the distribution is at least two years after the taxpayer has opened the Roth IRA. A Roth IRA does not have minimum distribution requirements. The full amount of all nonqualifying distributions is subject to tax at the taxpayer's marginal tax rate.