$14.)$ John and Mary will celebrate their $75"$ and $68\%$ birthdays respectively in $2024.$How much is John required to withdraw from his qualified non$-$Roth retirement plans in $2024$ if the total in all of his applicable plans was $$2,460,000$ at December $31,2023?$ John will not have any earned income in $2024.$ Round off your number.$$

a$.$none required

b$.$ all of it

c$.$ $$100\mathrm{.}000$

d$.$ $$134\mathrm{.}000$

$15.$ How much can a self employed individual who is $49$ years old and has no other retirement plan contribute to a SEP Plan for $2024$ if his or her Schedule C net income is $$20,0002$

$$a$.)$ $$3,717$

b$.)$ $$4,000$

c$.)$ Nothing

d$.)$ $$18,470$

$*16.($There are $3$ correct answers$)$ Exemptions for Estate, Gift and Generation Skipping Taxes were as follows:

$$

a

$.)$ $$5$ million for $2011$ for all $3$ taxes

b$.)$ Unlimited for Estate and GST in $2010$

c$.)$ $$12,920,000$ for all $3$ taxes in $2024$

d$.)$ $$5,49$ million for estate and gift taxes in $2017$

e$.)$ Irrelevant for $2023$ because Congress eliminated all $3$ taxes.

$21.$ Sidney was single at $12/31/23.$ He lived in Vermont and worked $100$ days across the border in Canada during $2023.$ He also worked $100$ days in the USA in $2023.$ He earned $$200,000$ in $2023$ and had no other income. His filed a Canada non$-$resident income tax return and his Canadian tax was $$18,000.$ His US tax on his entire $$200,000$ is $$35,000.$ How much net US tax will Sidney pay for $2023$ after subtracting his Foreign Income Tax Credit?

a$.)$ $$17,500$

b$.)$ $$18,000$

c$.)$ $$35,000$

d$.)$ $$17,000$

Please provide calculations if done