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? a. $0 b. $200 c. $1,000 d. $2,200