Francis borrowed $14, 000 from her employer's plan when she left her employer in May 2020 the loan had an outstanding balance of $8,000 with regard to the loan her account had a balance of $35,000 she requested a Total distribution from the plan the amount was to be directly deposited to her checking account she later received a form 1099 R reporting a distribution of 35,000 what was the amount of her direct deposit when she requested the Total distribution