Cathy, a 30-year-old California Resident, decided to cash out her 401K and buy a new car, travel, and give her sister money to help pay for her upcoming wedding. Cathy received a Form 1099R which showed a total distribution of $120,000. How much in early withdrawal penalties will Cathy pay to the federal government and the State of California? $10,000 $12,500 $15,000 $17,250