Which of the following is true of a rollover ira?

a) there is no legal limit on the amount of money that can be rolled over.
b) rolling a traditional ira into a roth ira counts as an ira rollover under the bobrow rule.
c) the entire distribution from a retirement account must be rolled over for any of the distribution to escape income taxes and penalties.
d) rollover money from a sep or simple ira has limited creditor protection if the account is very large.