mia, 55 years of age and single, has a distribution of $50,000 from his 401(k). Mia is not disabled and he did not use the distribution to pay for medical expenses, health insurance, education, birthing or adoption expenses, or coronavirus/COVID-19-related expenses. He also did not use the distribution to finance a home. If Mia marginal tax rate is 32%, what total amount of tax and penalty must Andrew pay on the distribution?