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 TY2023. The question is: How much is taxable to the taxpayer and how much penalty should they pay