Jaden (single) has a traditional IRA to which he has made only deductible contributions. At the end of 2023, Jaden is 74 years old. Jaden's required minimum distribution (RMD) from his IRA for 2023 is $5,000. Before considering the RMD, Jaden's AGI is $100,000. Jaden does not itemize deductions.

a. What is Jaden's AGI if Jaden receives the RMD and donates the $5,000 distribution proceeds to a qualifying charity?

b. What is Jaden's AGI if Jaden directs the IRA trustee to transfer the $5,000 distribution directly to a qualifying charity as a qualified charitable donation (QCD)?

c. True or False. Based on the information provided, Jaden's taxable income is the same whether he makes a QCD or not.