On May 2, 2018, Lori makes a $5,000 contribution to her IRA, which had a fair market value (FMV) of $250,000 on January 1 and $200,000 on May 2 before the contribution was recorded. On June 14, Lori learned from her tax preparer that she was eligible to contribute only $4,500 for the year. As a result, the trustee withdraws the $500 and its earnings from the IRA on June 15 when the FMV of the IRA is $190,000. What is the total withdrawal amount? O A. $463 B. $475 O C. $500 O D. $537