Which of the following is correct regarding the 60-day rollover requirement for indirect rollovers from an IRA to another IRA?

a. Taxpayers can perform multiple 60-day rollovers during a tax year, as long as they are from different IRA account

b. A taxpayer attempting to comply with the 60-day rollover requirement for a rollover from one IRA to another will have to contribute 100 percent of the distribution, even though there was a 20 percent withholding

c. The IRS would likely grant a waiver to extend the 60-day period for a rollover in the event that a taxpayer was unable to complete the rollover, for example in the event of being incarcerated

d. The 60-day clock begins when the funds are sent from the financial institution and not when the taxpayer deposits the funds.