9. In August of 2020, Gideon turned age 701/2. He was a participant in his former employer's profitsharing plan. His profit-sharing plan had an account balance of $600,000 on December 31 of 2020,$550,000 on December 31,2021 , and $450,000 on December 31 of 2022 . According to the Uniform Lifetime Table the factors for ages 72,73 , and 74 are 27.4,26.5, and 25.5 respectively. What is the amount of Gideon's required minimum distribution for the 2022 distribution year? a. $0. b. $16,981. c. $20,073. d. $21,898