John retired at age 65. He immediately began taking distributions from his Roth IRA. In total, he withdrew $45,000 this year. The balance in the account at the beginning of the year was $275,000. The balance in the account at the end of the year was $240,000.

How much of John's current year distributions from the Roth IRA must be included in his taxable income?

		$0
		$45,000
		$35,000
		$21,000