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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

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. Assume that Kim dies in September of 2022, and he left his entire qualified plan balance to Colin. How much, if any, must Colin take out to satisfy the minimum distributions in the years 2022 and 2023?

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