Which of the following taxpayers is NOT elegible for an exception to the 10% early...

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Accounting

Which of the following taxpayers is NOT elegible for an exception to the 10% early distribution penalty from a retirement account?
Adam (52) has worked for the Boston Police departmentfor 26 years with no break in service.
Jennifer (53) is a teacher for the Amherst school district in New Hampshire
Julius (51) works as a correction officerat Rikers Island
Tracy (50) was diagnosed with ALS. Her doctors estimate her life expectancy to be about two to seven years

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