which of the following statements with respect to roth ira is correct?

a. in the event of distributions from a roth ira, the earnings are considered to be withdrawn first

b; a distribution from a roth ira must include both earnings and contributions

c if the entire roth ira is distributed within 5 years of inception to buy a car only the earnings are subject to income tax but the entire amount may be subject to a penalty

d if distributions are made within five years of conversion from a traditional ira the conversion assets are subject to the 10% ut not income tax