Kathleen, age 56, works for MH, Inc., in Dallas, Texas. Kathleen contributes to a Roth 401(k) and MH contributes to a traditional 401(k) on her behalf. Kathleen has contributed $46,560 to her Roth 401(k) over the past six years. The current balance in her Roth 401(k) account is $77,600 and the balance in her traditional 401(k) is $58,400. Kathleen needs cash because she is taking a month of vacation to travel the world. Answer the following questions relating to distributionsfromKathleen's retirement accounts assuming her marginal tax rate for ordinary income is 24 percent.

b.If Kathleen receives a $21,500 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?