$22,000 $24,500 $30,000 O $32,500 Mark for follow up Question 39 of 75. Clark, a 40-year-old single taxpayer, contributed $25,000 to a commercial annuity in 2015. The annuity is a nonqualified plan. In 2019, before the annuity start date, Clark took a nonperiodic distribution of $2,500 and used the money to pay off his credit card debt. If the value of the annuity at the time of the distribution was $30,000, how much of the distribution is taxable? $0 $417 $500 $2,500 Mark for follow up Question 40 of 75. Harrison made after-tax contributions to his employer's qualified plan of $10,000. At the time he requested a nonperiodic distribution, his account balance was $97,000. He received a one-time distribution of $15,000. How much of the distribution is tax-free? $0