Ashton is 45 years old and single and works for Ten Company. She has participated in her company’s qualified retirement plan for the last 20 years. Ashton resigned from her position as a manager at Ten and accepts a new position at Eleven Company. Because she has terminated her employment with Ten Company, she receives a cash distribution of the \($195,000\) balance in her retirement plan on October 10 of the current tax year. Ashton used \($10,000\) of the money to take a well needed vacation and made a rollover contribution of the \($185,000\) remainder to another qualified retirement plan on November 20.

What is the total tax cost of the withdrawal if Ashton is in the 24% marginal tax bracket?