Mrs. Shin retired in 2018 at age 63 and made her first withdrawal of $20,000 from her traditional IRA. At year-end, the IRA balance was $89,200. In 2019, she withdrew $22,000 from the IRA. At year-end, the account balance was $71,100. Determine how much of each annual withdrawal was taxable assuming that: 

a. Mrs. Shin’s contributions to her IRA were fully deductible. 

b. Mrs. Shin made $26,500 nondeductible contributions to the IRA. 

c. Mrs. Shin made $37,950 nondeductible contributions to the IRA.