8. James cashed in on retirement savings as follows: 0 Income from the Teachers' Retirement System. His 1099-R reports a gross distribution of $13,867, with a taxable amount of $13,450. He had federal income tax withheld $950 and state income tax withhold of $581. 0 He also received a 1099-R for a traditional IRA normal distribution showing a gross distribution of $8,175. He had federal income tax withheld of $428 and state income tax withheld of $49. The distribution code was 7