Andrew changed jobs and received Form 1099-R from his previous employer; $11,200 is shown in 1099-R, box 1. Andrew deposited the entire $11,200 into his IRA within 30 days of receiving the check.

Which of the following statements is true?

	The entire distribution is includable as income
	The entire distribution is excludable from income
	The distribution is eligible for the ten-year tax option
	The distribution is eligible to be taxed at a special rate