Jimmer has contributed $15,000 to his Roth IRA and the balance inthe account is $18,000. In the current year, Jimmer withdrew $17,000 from theRoth IRA to pay for a new car. If Jimmer's marginal ordinary income tax rate is 25 percent, what amount of tax and penalty, if any, is Jimmer required to pay on the withdrawal in each of the following alternative situations?
a. Jimmer opened the Roth account 44 months before he withdrew the $17,000and Jimmer is 62 years of age.
b. Jimmer opened the Roth account 44 months before he withdrew the $17,000and Jimmer is age 53.
c. Jimmer opened the Roth account 76 months before he withdrew the $17,000and Jimmer is age 62.
d. Jimmer opened the Roth account 76 months before he withdrew the $17,000and Jimmer is age 53.