mebla age 58 takes a $12,000 distribution from her traditional IRA. she uses the distribution to pay qualified education expenses for her nondependent grandson who is attending a state university. how...

mebla age 58 takes a $12,000 distribution from her traditional IRA. she uses the distribution to pay qualified education expenses for her nondependent grandson who is attending a state university. how much of mebla's distribution is subject to the 10% additional tax?
a.   o
b.    2000
c.     10000
d.    12000