As part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020, legislation provided for expanded distribution options and favorable tax treatment to COVID-19-related distributions from retirement plans or IRAs during 2020. All of the following statements regarding these distributions are true, EXCEPT:

a. Eligible individuals included those diagnosed with COVID-19 or individuals whose spouse or dependent was diagnosed with the illness.
b. Eligible taxpayers could take penalty-free COVID-19-related distributions of up to $100,000 from retirement plans or IRAs during 2020.
c. Taxpayers who took COVID-19-related distributions from a retirement plan (including IRAs) in 2020 could have elected to include taxable amounts in their income ratably over a three-year period.
d. Taxpayers who took COVID-19-related distributions from a retirement plan (including IRAs) in 2020 were subject to a 10% penalty for early distribution.