Which of the following types of withdrawals would be an exception to the 10% early withdrawal penalty for an IRA but NOT for a qualified plan or 403(b)?

1. $5,000 per parent per child for birth or adoption
2. Total and permanent disability
3. First-time homebuyer expenses up to $10,000
4. Qualified higher education expenses

A) I and II

B) I and IV

C) III and IV

D) II and III