Kathleen, age $56,$ works for MH Incorporated in Dallas, Texas. Kathleen contributes to a Roth $401($k$),$ and MH contributes to a traditional $401($k$)$ on her behalf. Kathleen has contributed $$47,280$ to her Roth $401($k$)$ over the past six years. The current balance in her Roth $401($k$)$ account is $$78,800,$ and the balance in her traditional $401($k$)$ is $$59,200.$ Kathleen needs cash because she is taking a month of vacation to travel the world. Answer the following questions relating to distributions from Kathleen's retirement accounts assuming her marginal tax rate for ordinary income is $24$ percent. a$.$ If Kathleen receives a $$22,000$ distribution from her Roth $401($k$)$ account, how much will she be able to keep after paying taxes and penalties, if any, on the distribution? b$.$ If Kathleen retires from MH and then receives a $$22,000$ distribution from her Roth $401($k$),$ how much will she be able to keep after paying taxes and penalties, if any, on the distribution?