Finance - Retirement Planning

Donna turned 72 on January 7th of Year 2.

Her profit-sharing account balance was $100,000 at the end of Year 1 and $150,000 at the end of Year 2.

Her beneficiary is her older sister, Robin, who turned 82 years old on July 2nd of Year 2.

Assume that the life expectancy factor based on the uniform lifetime table for someone who is 70, 71, 72, and 73 is 27.4, 26.5, 25.6, and 24.7, respectively.

If Donna only takes a distribution of $2,000 for Year 2, How much is her minimum distribution penalty?