@RB1970 the chart at this IRS site may be easier to digest
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...
there are a few exceptions if SHE has a 401k....
I don't see anything on this list that waives the 10% for a Hardship Witdrawal to pay off a mortgage either.
