Danielle & Rob are both 65 years old, married, and file a joint return. In 2020, they have MAGI of $210,000. They provide you with the following info:

                Danielle’s IRA distribution:                                                        $30,000
                Danielle’s previously nondeductible contributions:             $25,000
                Danielle’s account balance at withdrawal:                             $750,000              
                Rob’s Roth IRA distribution:                                                      $20,000
                Rob’s previously nondeductible contributions:                     $80,000
                Rob’s account balance at withdrawal:                                    $800,000

How much of Danielle and Rob’s retirement income is taxable?

	a.	Danielle: $29,000; Rob: $0
	b.	None of these
	c.	Danielle: $29,000; Rob: $18,000
	d.	Danielle: $5,000; Rob: $0
	e.	Danielle: $30,000; Rob: $0