Ian retired in December of 2021 at the age of 71 (his birthday is January 6). Ian's retirement account was valued at $352,000 at the end of 2020 and $360,000 at the end of 2021. He has had all of his retirement accounts open for 15 years.

Note: Leave no answers blank. Enter zero if applicable.

What is Ian's required minimum distribution for 2022 under each of the following alternative scenarios? (Use Table 1)

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.

Table 1:

\begin{tabular}{|c|c|c|} \hline Age of Participant & Distribution Period & Applicable Percentage* \\ \hline 72 & 27.4 & 3.65 \\ \hline 73 & 26.5 & 3.77 \\ \hline 74 & 25.5 & 3.92 \\ \hline 75 & 24.6 & 4.07 \\ \hline 76 & 23.7 & 4.22 \\ \hline 77 & 22.9 & 4.37 \\ \hline 78 & 22.0 & 4.55 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Age of Participant & Distribution Period & Applicable Percentage* \\ \hline 72 & 27.4 & 3.65 \\ \hline 73 & 26.5 & 3.77 \\ \hline 74 & 25.5 & 3.92 \\ \hline 75 & 24.6 & 4.07 \\ \hline 76 & 23.7 & 4.22 \\ \hline 77 & 22.9 & 4.37 \\ \hline 78 & 22.0 & 4.55 \\ \hline \end{tabular}