Jimmer has contributed $22,500 to his Roth IRA and the balance in the account is $25,500. In the current year, Jimmer withdrew $23,750 from the Roth IRA to pay for a new car. If Jimmers marginal ordinary income tax rate is 22 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 $23,750 and Jimmer is 62 years of age.

Tax	?
Penalty	Zero

b. Jimmer opened the Roth account 44 months before he withdrew the $23,750 and Jimmer is age 53.

Tax	?
Penalty	?

d. Jimmer opened the Roth account 76 months before he withdrew the $23,750 and Jimmer is age 53.

Tax	?
Penalty	?