Hans, age $35,$ cashed out his $401($k$)$ from his last job and spent his

distribution on a $5-$month trip around the world. When he got

back, he called his accountant and asked about his taxes. Han's

total distribution reported on his Form $1099-$R was $$86,000.$

$($R$)$ How much will his accountant tell him that he owes just for the

federal penalty described in IRC Section $72($t$)?$

$$8,000$

$$8,600$

$$7,500$

$$8,200$

$$17,200$