My wife and i recently took some one fund out of her IRA for a down payment on a house. We took the money out in December 2016 as we were supposed to close on the house 12/30/16. However, closing got pushed back till 1/17/17. Can we still use the qualified first-time home buyers, up to $10,000 rule for 2016 even though we closed in 2017 considering we did take the $$ out in 2016?