Mikalos and Svetlana are married. On January $1$st of this year, Mikalos was $74$ years old and Svetlana was $58$ years old. Mikalos established a non$-$qualifying RRIF three years ago at which time he requested that his annual minimum withdrawals are to be based on Svetlana's age. If the fair market value of Mikalos' RRIF

on January $1$st of this year was $$425,000$ and the minimum RRIF withdrawal percentage for a $74-$year old

is $7\mathrm{.}71\%,$ what is the minimum amount Mikalos must withdraw from his RRIF before the end of the year?

$*$ a$)$ $$13,281\mathrm{.}25$ O b$)$ $$17,466\mathrm{.}32$ c$)$ $$26,562\mathrm{.}50$ d$)$ $$32,767\mathrm{.}50$