Evonne Williams $(32)$ is filing as a single taxpayer. Evonne was the beneficiary of one of her great$-$grandmother's traditional IRAs. She passed away during the year, and Evonne took a $$2,000$ total distribution from the account. She then used the money to pay down her credit card debt.

As far as she knows, all of her great$-$grandmother's contributions to the account were deductible.

Evonne's only other income during the year was $$44,000$ in wages from box $1$ of her Form W$-2.$ She will claim the standard deduction.

The Form $1099-$R Evonne received is shown in the image below. The form shows a code $"4"$ in box $7,$ indicating that the distribution was an early distribution subject to penalty. What amount, if any, will Evonne need to pay on her Form OR$-40$ as an additional tax on the early distribution?

$$0$

$$100$

$$200$

$$400$

What is the amount of Evonne's Oregon Statewide Transit Tax in box $14$ of her Form W$-2?$

$$22$

$$44$

$$46$

$$460$