Withdrawing annual after-tax contributions from a Roth IRA before age 59 is:

A. Generally, a bad idea, because the 10% early withdrawal penalty tax will always apply to the withdrawal.

B. Generally, a bad idea, because the withdrawals will always create an additional current tax liability.

C. Generally, a bad idea, because the withdrawn amounts cannot be replaced and the account owner, therefore, gives up an opportunity to earn additional tax-free income.

D. Generally a great idea.