Marge has a Roth IRA held more than five years to which she has contributed $$38,000.$ The IRA has a current value of $$62,000.$ Marge is $55$ years old and she takes a distribution of $$40,000.$ How much of the distribution will be taxable to Marge?

a$.$ $$2,000$

b$.$ $$10,000$

c$.$ $$22,000$

d$.$ $$40,000$

e$.$ Some other amount

The correct answer is a$.$ But how do you get $2,000$