which of the following statements regarding the disaster loss treatment of retirement distributions is false

a) form 8915E is used to report the distribution, any repayments, and figure the taxable amount

b) an individual doesn't have to live in the qualified disaster area during the disaster ir have sustained economic loss to take a qualified disaster distribution from a retirement plan

c) qualified disaster distributions have a limit of $100,000 in the aggregate per qualified disaster

d) the 10% penalty on early distributions if retirement funds does not apply to any qualified disaster distribution