Janine turned age $64$ on May $19,2022.$ During the year, she received distributions from her health savings account $($HSA$)$ totaling $$1,096.$ She paid $$494$ for a year's supply of nutritional supplements $($not recommended by a doctor or for treatment with a diagnosis$)$ in February. In April, she paid $$134$ to her podiatrist, and in August and October, she paid $$468$ to her chiropractor. The penalty on Janine's nonqualified distributions is $\_\_\_\_\_\_\_\_\_\_.$

$$27$

$$94$

$$99$

$$219$