1 May Kawasaki is 72 and has an IRA with a fair market value of 98 000 a Use the Uniform Life Table on p 47 to determine her required minimum distribution b What penalty would she incur if she failed to take the distribution c What penalty would she have paid if she had made an early withdrawal of 10 000 to take a vacation 2 Amir Bahoud is 70 and has a Roth IRA with a fair market value of 156 800 a Use the Uniform Life Table or p 46 to determine her required minimum distribution b What penalty would he incur if he failed to take the distribution c What penalty would he have paid if he had made an early withdrawal of 20 000 to help pay E his grandchildren s college education