Kathleen, age 56, works for MH, Inc. in Dallas, Texas. Kathleen contributes to a Roth 401k and MH contributes to a traditional 401k on her behalf. Kathleen has contributed $10,500 to her Roth 401k over the past six years. The current balance in her Roth 401K account is $17,500 and the balance in her traditional 401k is $14,000. Kathleen needs cash because she is taking a month of vacation to travel the world. Answer the following questions relating to distributions from Kathleens retirement accounts assuming her marginal tax rate for ordinary income is 28%.

a. If Kathleen receives a $3,500 distribution from her traditional 401k account, how much will she be able to keep after paying taxes and penalties, if any, on the distribution?