Ralph (age 62) is unmarried and has no dependents. Ralph's Traditional IRA has a balance of 185,000. Over the years, Ralph made contributions to his IRA of $120,000 of which 21,600 were non- deductible. 1. During the current year, Ralph withdrew $25,800 from his IRA. Compute the taxable and non- taxable amounts of this distribution. Taxable Amount Tax-Free Amount