Ian retired in December of 2022 at the age of 72 (his birthday is January 6). Ian's retirement account was valued at $506,000 at the end of 2021 and $510,000 at the end of 2022. He has had all of his retirement accounts open for 15 years.

Note: Leave no answers blank. Enter zero if applicable. Round your final answers to the nearest whole dollar amount.

Required:

What is Ian's required minimum distribution for 2022 and 2023 under each of the following alternative scenarios? (Use Exhibit 13-3)

1. Ian's retirement account is a traditional 401(k) account.
2. Ian's retirement account is a Roth 401(k) account.
3. Ian's retirement account is a traditional IRA.
4. Ian's retirement account is a Roth IRA.

EXHIBIT 13-3 Abbreviated Uniform Lifetime Table for Distributions

Age of Participant	Distribution Period	Applicable Percentage*
72	27.4	3.65
73	26.5	3.77
74	25.5	3.92
75	24.6	4.07
76	23.7	4.22
77	22.9	4.37
78	22.0	4.55