Ian retired in December 2020 at the age of 71(his birthday is January 6). Ians retirement account was valued at $370,000 at the end of 2019 and $380,000 at the end of 2020. He has had all of his retirement accounts open for 15 years. What is Ians required minimum distribution for 2021 under each of the following alternative scenarios? (Use Exhibit 13-3) (Leave no answer blank. Enter zero if applicable.)

Required: Ian's retirement account is a traditional 401(k) account.

Ian's retirement account is a Roth 401(k) account.

Ian's retirement account is a traditional IRA.

Ian's retirement account is a Roth IRA.

EXHIBIT 13-3 Abbreviated Uniform Lifetime Table

Age of Participant	Distribution Period	Applicable Percentage*
70	27.4	3.65%
71	26.5	3.77
72	25.6	3.91
73	24.7	4.05
74	23.8	4.20
75	22.9	4.37
76	22.0	4.54
77	21.2	4.72