Pua has a traditional IRA. He made $15,200 of non-deductible contributions to the account and $24,600 of deductible contributions to the account during his work career. He received a distribution of $9,600 on December 31, 2022. At the time of the distribution, the total value of the account was $76,000 (which leaves $66,400 after the distribution). How much of this distribution is taxable to Pua in 2022