lan retired in June 2019 at the age of 71. Ian's retirement account was valued at $315,000 at the end of 2018 and $320,000 at the end of 2019. He has had all of his retirement accounts open for 15 years. What is lan's required minimum distribution for 2020 under each of the following alternative scenarios? (Use Exhibit 13-3) (Leave no answer blank. Enter zero if applicable.) Required: a. lan's retirement account is a traditional 401(k) account. b. Ian's retirement account is a Roth 401(k) account. c. lan's retirement account is a traditional IRA. d. lan's retirement account is a Roth IRA. a. b. Required minimum distribution Required minimum distribution Required minimum distribution Required minimum distribution C. d. EXHIBIT 13-3 Abbreviated Uniform Lifetime Table Distribution Period Age of Participant 70 Applicable Percentage* 3.65% 27.4 71 26.5 3.77 72 25.6 3.91 73 24.7 4.05 74 23.8 4.20 75 22.9 4.37 76 22.0 4.54 77 21.2 4.72 *The applicable percentage is calculated by dividing 1 by the relevant distribution period. Source: See Reg. $1.401(a)(9)-9