Wugsuon 3 0172. Which of the following taxpayers is eligible to avoid the 20%% nonqualified distribution penalty from a health savings socount (HSA)? O Amy (54) took a distribution from her HSA of $1,500 to pay for extraction of her son Kevin's wisdom teeth. Kevin is age 20 and not disabled, nor is he being claimed on Amy's tax return. Beverly (45) took a distribution of $1,800 from her HSA to pay for an insurance policy that provides payment for loss of samings. O Chanel (34) suffers from an anxiety disorder. She took a distribution from her HSA of $695 to pay for a veterinarian bill for her therapy dog, Coco. Chanel did not secure a Letter of Medical Necessity (LMN). Dorinda (56) took a distribution of $2,200 from her HSA to pay for an eye exam and have laser eye surgery