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A taxpayer pulls out $25,000 from their retirement account early in two batches and is able to use $10,000 of that amount as a rollover.

A taxpayer pulls out $25,000 from their retirement account early in two batches and is able to use $10,000 of that amount as a rollover. What is the amount of the early withdrawal penalty that they will have to pay on their return for this withdrawal

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