Jessica retired at age 65. On the date of her retirement, the balance in her traditional IRA was $211,000. Over the years, Jessica had made $21,100 of nondeductible contributions and $65,500 of deductible contributions to the account. If Jessica receives a $61,000 distribution from the IRA on the date of retirement, what amount of the distribution is taxable?

A) $54,900

B) $61,000

C) $0

D) $6,100

E) $45,750