Mr. Ballard retired in 2021 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 2022, he withdrew $60,000 from the IRA. At year-end, the account balance was $407,000. Required: a. Determine how much of each annual withdrawal was taxable assuming that Mr. Ballard made $320,000 nondeductible contributions to the IRA. b. Determine how much of each annual withdrawal was taxable assuming that Mr. Ballard's contributions to the IRA were fully deductible