Ayo, age 35, converted a $80,000 traditional IRA to a Roth IRA last year. Her adjusted basis in the traditional IRA is $20,000. She also made a contribution of $5,000 to the same Roth IRA last year. Ayo is in a combined 30% marginal tax rate. If she takes a $4,000 distribution from her Roth IRA this year, how much total federal tax, including penalties, are due as a result of this distribution? a.$400 b.$1,600 c.$0 d.$1,200