Mr. Ballard retired in 2017 at age 69 and made his first withdrawal of $35,000 from his traditional IRA. At year-end, the IRA balance was $441,000. In 2018, he withdrew $60,000 from the IRA. At year-end, the account balance was $407,000. Determine how much of each annual withdrawal was taxable assuming that:

b. Mr. Ballard's contributions to the IRA were fully deductible.

2017 Taxable Withdraw	?
2018 Taxable Withdraw	?