Jonathon, age 50 and in gfood health, withdrew $6,000 from his pension plan during the current year. The withdrawal was not eligible for any exception to the 10% penalty. Jonathon had made $40,000 of after-tax contributions to the plan while his employer had contributed $80,000. How much must Jonathan include in income?

a. $-0-

b. $2,000

c. $4,000

d. $6,000