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Emily retired at age $49$ and took a $$90,000$ distribution from her Traditional IRA.

Wages: $$30,000($part$-$time work$)$

Interest and Dividend Income: $$2,000$

Itemized Deductions: $$25,000$

Allowable deduction for self$-$employment tax: None

Calculate:

The amount of the distribution subject to the $10\%$ early withdrawal penalty.

AGI, Taxable Income, and Total Tax Liability $($including the penalty$)$