a. 44250

b. $53100

c. $59000

d. $5900

e. 0

Jessica retired at age 65. On the date of her retirement, the balance in her traditional IRA was $209,000. Over the years, Jessica had made $20,900 of nondeductible contributions and $64,500 of deductible contributions to the account If Jessica receives a $59.000 distribution from the IRA on the date of retirement, what amount of the distribution is taxable