Which of the following best describes distributions from a traditional defined contribution plan?
A. Distributions from defined contribution plans are fully taxable as ordinary income.
B.Distributions from defined contribution plans are partially taxable as ordinary income and partially nontaxable as a return of capital.
C. Distributions from defined contribution plans are fully taxable as capital gains.
D.Distributions from defined contribution plans are partially taxable as capital gains and partially nontaxable as a return of capital.