Which statement about distributions from Roth IRAs and designated Roth accounts within employer-sponsored retirement plans is FALSE?

A) Distributions can be rolled over from one Roth IRA to another and from one designated Roth account to another.

B) Distributions from Roth IRAs and designated Roth accounts must be taken when the owner reaches age 70½.

C) A qualified distribution can be taken after the five-year period beginning with the first tax year a contribution to a Roth IRA or designated account was made.

D) Distributions from Roth IRAs follow an order of contributions, then conversions, and then earnings, while distributions from designated Roth accounts combine contributions and earnings.