Eleanor (single) requested an extension to file her 2021 return and comes into the office on October 15, 2022. She has an IRA, turned 72 in November of 2021, and is aware that she was supposed to have taken a required minimum distribution (RMD) in 2021. She did not get anything from the trustee and has not taken a distribution yet. She brings in the following information: Year-end value on 12/31/2019, $78,772. Year-end value on 12/31/2020, $85,991. Year-end value on 12/31/2021, $91,312. How much is the penalty on her 2021 return if she does not request a penalty waiver