Grant, age 51, made an initial contribution of $10,000 to a Roth 401(k) six years ago. He made subsequent contributions of $6,000 annually for the next four years. Grant separated from service this year and took a $50,000 distribution from his Roth 401(k) to purchase a boat. Which of these statements regarding this distribution is CORRECT? A) It is taxable because it was within 10 taxable years from the date of initial contribution. B) It is income tax free because it was made after five taxable years, and Grant is over age 50. C) It is income tax free because it was made after five taxable years from the date of initial contribution. D) It is partially taxable because Grant was not age 59½ or older, disabled, or deceased.