Ian retired in December of 2021 at the age of 71 (his birthday is January 6). Ian's retirement account was valued at $370,000 at the end of 2020 and $380,000 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 Exhibit 13-3)

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.