Regarding a full or partial rollover of assets from one retirement plan to another retirement plan: A) Rollovers are permitted only in unusual...

Regarding a full or partial rollover of assets from one retirement plan to another retirement plan:

A)          Rollovers are permitted only in unusual circumstances.

B)           A tax-free rollover can be made from a traditional IRA to a Roth IRA.

C)           A tax-free rollover can be made from a traditional IRA to another traditional IRA.

D)          Rollovers are normally taxable to the beneficiary.