Carley, who turned age 73 on September 10th of current year, 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 previous year. She estimated value at $17 million as of December 31st of current. She has named her son, Simon (age 9 at the end of 2022), as her beneficiary. Assume that the market crashes current year and the value of the qualified plan drops to $1 million. As a result of the market drop, Carley dies in September current year (after having taken her required distribution from previous year) and Simon inherits the IRA. If the value of the IRA is $1 million at the end of current year, $1.2 million at the end of next year, and $1.5 million the year after next, how much, if any, must Simon take out to satisfy the minimum distributions for current, next, and year after next, if his goal to stretch distributions over the longest period possible?