Garland, a single man, was injured in an accident in December 20X1. As a result, he was confined to a wheelchair for 3 months and unable to return to work until November 20X2. During the time he was disabled, Garland took a distribution from a qualified retirement plan he had from a previous employer in order to pay medical expenses. Garland turned 49 on October 23, 20X2 and was unable to deduct any of his medical expenses as they did not exceed the threshold. Based on this information, which of the following statements is true with regards to tax on early distributions?
A) The entire distribution is subject to the 10% tax on early distributions.
B) The 10% tax on early distributions does not apply since the distribution was used for medical expenses.
C) The tax on early distributions does not apply since Garland was temporarily disabled at the time of the distribution.
D) The tax on early distributions does not apply since Garland was no longer working for that employer.