A taxpayer withdraws $$25,000$ from their IRA early to help pay for the downpayment on a new house following a divorce. They also had to pull out $$100,000$ from the same account incident to a Qualifying Domestic Relations Order to give to their former spouse. Both of these withdrawals are considered early and subject to a penalty in TY$2023.$ The question is: How much is taxable to the taxpayer and how much penalty should they pay?