Hildegard borrowed $$31,000$ from her employer's plan. When she left her employer in April of $2023,$ the loan had an

outstanding balance of $$8,000.$ Without regard to the loan, her account had a balance of $$52,000.$

She requested a total distribution from the plan. The amount was to be directly deposited to her checking account. She

received the Form $1099-$R shown below, reporting her distribution