Mrs. Kwan withdrew the entire $8,000 balance from her Roth IRA this year. Her total contributions to the account were $6,070, and her marginal tax rate is 12 percent. Determine the tax cost of the withdrawal if:

1. Mrs. Kwan is age 63 and opened the Roth IRA three years ago. answer= 232
2. Mrs. Kwan is age 63 and opened the Roth IRA seven years ago. answer = 0
3. Mrs. Kwan is age 48 and opened the Roth IRA seven years ago.

I just need help with number 3 please