Gerry turned 72 on November 1 of 2022 and must receive a minimum distribution from his qualified plan. The account balance had a value of $437,989 at the end of 2021. The distribution period for a 72 year old is 27.4, and for a 73 year old it is 26.5. If Gerry takes a $15,000 distribution on April 1, 2023, what is the amount of the minimum distribution tax penalty associated with his first year\'s distribution?