Jenn, age 35, has made deductible contributions to her traditional IRA over the past few years. When Jenn's, account balance was $30,000, Jenn received a distribution of the entire $30,000 balance of a traditional IRA. Jenn retained $5,000 of the distribution to help pay the taxes due from the distribution and Jenn immediately contributed the remaining $25,000 to a Roth IRA. What amount of tax and early distribution penalty is Jenn required to pay on the $30,000 distribution from the traditional IRA if Jenn's, marginal tax rate is 25 percent?