early distribution 1st time homebuyer

[Guest 1sttimebuyer]

My wife and I are buying our 1st home (a condo in florida) In 2000 while living in NY my wife changed

employers and rolled her 401k into an established roth IRA (one year old at the time) The money was invested in a money market account at our savings bank. In March 2004 she transfered the money into a

five year fixed annuity. We now need to liquidate the majority of this investment to buy our condo. Can we

access this money? If so, at what cost(taxes fees etc). Does the calculation of the 5 year period start when she opened the original Roth IRA at the bank or when she switched to the annuity