California TAX 540

Jorge is a California resident. He is 65 years old and has contributed $2,000 to his IRA every year since 1980; his last contribution was made in June of 2019 for the 2019 tax year. Jorge made a total of $72,000 in nondeductible contributions to his IRA. Jorge began receiving distributions from his IRA this year in December of 2019. His first distribution was $9,800. What is the amount of Jorges taxable California IRA distribution? a) $14,000

b) $ 9,800

c) $ 2,000

d) $ 0