Zed received a $10,000 early distribution from his pension plan, and 20% ($2,000), was withheld for federal income tax. He recei
ved a check for $8,000. How much must Zed roll over to a qualified plan within 60 days in order for the full amount to be nontaxable? O $10,000 O $0 O $2,000 O $8,000