If the balance in Chad's Mom's IRA was $120,000 at the end of the last year and $140,000 at the end of this year,how much,if any, must he take out from this account to satisfy the minimum distribution rules?

Chad Boudreaux is a 58-year old riverboat captain. He grew up in New Orleans and has worked on the | Mississippi River his entire life. He works for a private company in New Orleans called Crescent River Pilots Inc. (CRP) and is married to Patricia, who is 35 years old. They have a seven-year-old son, named River. CRP sponsors a 401(k) plan that offers a Roth account and a separate ESOP. Chad has the following retirement plan accounts: Current FMV_ Beneficiary $400,000 Patricia $800,000 $90,000 Patricia Patricia Account Description ESOP account from CRP - consists of CRP shares. The cost basis for the shares is $75,000. 401(k) Plan From CRP Inc. 401(k) Plan from Schlumberger, where he worked in his thirties Roth IRA (established in 2000 with a $2,000 initial contribution; three years ago he rolled over a traditional IRA with a balance of $10,000) Traditional IRA (established twenty years ago with $15,000 of after- tax contributions) Inherited IRA from the death of his Mama. She died in the same year Chad turned 50 years old. $45,000 Patricia $90,000 River $120,000 River Chad Boudreaux is a 58-year old riverboat captain. He grew up in New Orleans and has worked on the | Mississippi River his entire life. He works for a private company in New Orleans called Crescent River Pilots Inc. (CRP) and is married to Patricia, who is 35 years old. They have a seven-year-old son, named River. CRP sponsors a 401(k) plan that offers a Roth account and a separate ESOP. Chad has the following retirement plan accounts: Current FMV_ Beneficiary $400,000 Patricia $800,000 $90,000 Patricia Patricia Account Description ESOP account from CRP - consists of CRP shares. The cost basis for the shares is $75,000. 401(k) Plan From CRP Inc. 401(k) Plan from Schlumberger, where he worked in his thirties Roth IRA (established in 2000 with a $2,000 initial contribution; three years ago he rolled over a traditional IRA with a balance of $10,000) Traditional IRA (established twenty years ago with $15,000 of after- tax contributions) Inherited IRA from the death of his Mama. She died in the same year Chad turned 50 years old. $45,000 Patricia $90,000 River $120,000 River