Mary has contributed $27,500 to his Roth IRA and the balance in the account is $30,500. In the current year, Mary withdrew $28,250 from the Roth IRA to pay for a new car. If Mary marginal ordinary income tax rate is 24 %, what amount of tax and penalty, if any, is Mary required to pay on the withdrawal in each of the following alternative situations?

a.Mary opened the Roth account 44 months before she withdrew the $28,250 and Mary is 62 years of age.