A. No. The fee is treated as an expense of the IRA rather than as a taxable distribution.
However, it's best for you to pay the fee with money outside of IRA, so your money inside IRA could continue enjoy tax-free growth. You can then count the fee as a tax-deductible miscellaneous expense. With tax-deductible miscellaneous expenses (such as job-search related expenses, unreimbursed employee expenses, etc.), if they exceed 2% of your adjusted gross income, they become tax-deductible.