April age 49, has contributed $40,000 in total to her Roth 401(k) account over a six-year period. When her account was worth $90,000 and April was in desperate need of cash, she received a $40,000 nonqualified distribution from the account. How much of the distribution will be subject to income tax and 10 percent penalty (rounded)? Multiple Choice $0. $16,667 $22,224 $18,000. U O $40,000