Amir a 49 year old single taxpayer contributed $25000 to a commercial annuity in 2018 the annuity is a non qualified plan. In 2022 before the annuity start date amir took a nonperiodic distribution of $2500 and used the money to pay off his credit card debt. If the value of the annuity at the time of the distribution was $30000, how much of the distribution is taxable?

1- $0

2- $417

3- $2083

4- $2500