Larissa, who is age 55, has just resigned from her current job. She worked for Ace, which sponsors a cash balance plan and a standard 401(k)_plan. Each of the plans uses the longest (least generous). permitted vesting schedule and both plans are top heavy. Larissa has a balance of $50,000 in the cash balance plan. For the 401k plan she has deferrals and growth on those deferrals of $30,000 in the plan and has employer matching contributions \& growth of $15,000. The plan is a Safe Harbor plan. If she has been employed for a little over two years, but only participating in the plans for the last 16 months, how much may she roll over to an IRA if she leaves today