2. Amir Bahoud is 70 and has a Roth IRA with a fair market value of $156,800. a) Use the Uniform Life Table on
p. 45 to determine her required minimum distribution. b) What penalty would he incur if he failed to take the
distribution? c) What penalty would he have paid if he had made an early withdrawal of $20,000 to help pay for
his grandchildren's college education?
