Which one of the following statements regarding tax-free rollovers to a traditional IRA is false? a. Only rollovers of the entire account balance of qualified plans are eligible for tax-free treatment b. The participant, but not a nonspousal beneficiary, is eligible for rollover, as a general rule c. An indirect rollover must take place within 60 days of the distribution d. An eligible rollover can include the nontaxable portion of the distribution