Jeff has one Form W-2 and one Form 1099-INT and no other income. His Form W-2 shows $141,000 of income in box 1. His Form 1099-INT shows both interest income of $50 and a $101 early withdrawal penalty. Jeff does not pay alimony, and made a $1,000 contribution to a traditional IRA. What amount of early penalty on withdrawal may Jeff claim?

$0

$101

$50

$899