Jimmer has contributed $16,000 to his Roth IRA and the balance in the account is $19,000. In the current year, Jimmer withdrew $17,900 from the Roth IRA to pay for a new car. If Jimmer's marginal ordinary income tax rate is 21 percent, what amount of tax and penalty, if any, is Jimmer required to pay on the withdrawal in each of the following alternative situations? (Leave no answer blank. Enter zero if applicable.) a. Jimmer opened the Roth account 44 months before he withdrew the $17,900 and Jimmer is 62 years of age