Carley, who turned age 72 on September 10th of 2021, owns 32 percent of Big Company, and is its current CEO. She has amassed $15 million in her qualified plan account as of December 31st of 2020 and $17 million as of December 31st of 2021. She has named her son, Simon (age 9 at the end of 2021), as her beneficiary 1. What is the minimum distribution that Carley must receive for 2021? Answer: 2. If she only receives a distribution of $200,000 during 2021, then how much in penalties will she be required to pay for 2021