Please answer Question 33, and show your work. Thank you

*Assume today is January 1, 2017*

Helga Smatters Cindy's mother, Helga, turned 71 on December 1, 2016, and is a widow with a substantial net worth. In addition to sizable holdings of real estate, stocks, and bonds, Helga has $450,000 in her individual retirement account (IRA) rollover account as of December 31, 2016 (her account grew by $25,000 during 2016). She has made no withdrawals from the IRA. Because she is in poor health, she had an attorney draft a will leaving her entire estate to Cindy. Helga would like to give to her favorite charities but has not incorporated charitable giving into her financial or estate planning. Her will provides that if Cindy should disclaim any or all of the inheritance, the disclaimed portion will be left in trust for Cindy's four children. Cindy tells you that Helga is currently the client of another financial planner, with whom she has had a planning relationship for several years. 33. How much must Helga withdraw from her IRA for the year 2016 to avoid a tax pen- alty? Use the appropriate divisor from the following table to calculate your answer. Applicable Divisor 27.4 Age 70 71 26.5 25.6