Kim, who is single, turned age 72 on May 1st of 2022, owns 32% of Big Company and is its current CEO. He has amassed $15 million in his qualified plan account as of December 31st of 2021, $17 million as of December 31st of 2022, $18 million as of December 31st of 2023. He has named his grandson Colin (age 9 at the end of 2022) as his beneficiary. What is the minimum distribution amount that Kim must take for 2023?