Glenna is retired from Cherry Hills Corporation. When she retired at age 68, she decided to take her pension as a lump-sum distribution and roll over the proceeds tax-free into her IRA. On January 1, 2009, she began to receive the required $22,000 distribution from her IRA. During the current year, she has a $40,000 gain on the sale of land that she inherits from her brother. Because of this gain, she decides to reduce her withdrawal from her IRA from the required $22,000 to $6,000. Explain to Glenna the tax consequences of her decision.