Curtis is 50 years old and has an individual retirement account (IRA) that contains substantial funds. His son, Curtis Jr., was accepted to Yale University upon graduating from high school. Curtis had not planned for this and needs to draw $ 25,000 per year out of his IRA to help pay the tuition and fees at Yale. What are the tax consequences of the withdrawals from the IRA? In answering this case, use an online tax service with only the Internal Revenue Code database selected. State your keywords and which online tax service you used to arrive at your answer.