Jessica retired at age 65. On the date of her retirement, the balance in her traditional IRA was $210,000. Over the years, Jessica had made $21,000 of nondeductible contributions and $65,000 of deductible contributions to the account. If Jessica receives a $60,000 distribution from the IRA on the date of retirement, what amount of the distribution is taxable?

Multiple Choice

$0.

$6,000.

$45,000.

$54,000.

$60,000.