McKenna Michaels is a 30-year-old single taxpayer who changed jobs during the year. When she left her first job, she decided to take a total distribution from the 401(k) plan she had established with her former employer. This was not a COVID-19-related distribution, and she did not qualify for any hardship or disaster-related exceptions. She used the proceeds to make a down payment on a new car. McKenna's only other income was from wages, and her 2021 taxable income was $54,650, placing her in the 22% tax bracket. In early 2022, she received the following Form 1099-R reporting the distribution she took from her former employer's retirement plan. What amount, if any, will McKenna need to pay for the additional tax on early distributions? (Answer choices are below the image.)