Ian retired in June 2014 at the age of 73 (he turned 74 in August 2014). Ians retirement account was valued at $425,000 at the end of 2013 and $440,000 at the end of 2014. What is Ians required minimum distribution for 2015 under each of the following alternative scenarios? (Use Exhibit 13-3.)

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

Required minimum distribution:

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

Required minimum distribution:

c. Ian's retirement account is a traditional IRA.

Required minimum distribution:

EXHIBIT 13-3 Abbreviated Uniform Lifetime Table Age of Participant 70 71 72 73 74 75 76 Distribution Period Applicable Percentage* 27.4 26.5 25.6 24.7 23.8 22.9 22.0 21.2 3.65% 3.77 3.91 4.05 4.20 4.37 4.54 4.72