Randy is 70 on September 1st of this year and must receive a minimum distribution from his qualified plan. The account balance has a value of $384,800 at the end of last year. The distribution period for a 70-year-old person is 27.4 and for a 71-year-old person is 26.5. If Randy takes his first required distribution next April 1^st of next year, what is the amount of the required minimum distribution?

		$5,419.72
		$14,520.75
		$5,497
		$14,043.80