Ian retired in December of 2022 at the age of 72 (his birthday is January 6 ). Ian's retirement account was valued at $426,000 at the end of 2021 and $440,000 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 lan's required minimum distribution for 2022 and 2023 under each of the following alternative scenarios? (Use a. lan's retirement account is a traditional 401(k) account. b. lan's retirement account is a Roth 401(k) account. c. lan's retirement account is a traditional IRA. d. Ian's retirement account is a Roth IRA. EXHIBIT 13-3 Abbreviated Uniform Lifetime Table for Distributions