Daniela retired at the age of 65. The current balance in her Roth IRA is $200,000. Daniela established the Roth IRA 10 years Ago. Through a rollover and annual contributions Daniela has contributed $81,000 to her account. If Daniela receives a $51,000 distribution from the Roth IRA, what amount of the distribution is taxable?

$0.

$20,655.

$30,345.

$51,000.