Shauna received a distribution from her 401(k) account this year. In which of the following situations will Shauna be subject to an early distribution penalty?
A. Shauna is 60 years of age but not yet retired when she receives the distribution.
B. Shauna is 58 years of age but not yet retired when she receives the distribution.
C. Shauna is 56 years of age and retired when she receives the distribution.
D. Shauna is 69 years of age but not yet retired when she receives the distribution.
Answer: B