Although most of this answer is correct, for a distribution to be a qualified distribution, the distribution must be made after 5 years after the beginning of the year for which you first made a Roth IRA contribution *AND* you must be age 59½ or older (or disabled). Since the distribution occurred before age 59½, the distribution is not a qualified distribution and the taxability is determined by whether the distribution is more or less than the amount of original contributions.
