Mary had an account balance of $25,000 in her 401(k), when she lost her job. She also had an outstading plan loan of $9,000 secured by that balance. She made no after-tax contributions. If Mary in unable to repay the loan and elects to take a distribution, what is the mandatory withholding? (a) $1,800 (b) $3,200 (c) 5,000 (d) $6,800