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Jimmer has contributed $$21,500$ to his Roth IRA, and the balance in the account is $$24,500.$ In the current year, Jimmer

withdrew $$22,850$ from the Roth IRA to pay for a new car. If Jimmer's marginal ordinary income tax rate is $20$ percent,

what amount of tax and penalty, if any, is Jimmer required to pay on the withdrawal in each of the following alternative

situations?

Note: Leave no answers blank. Enter zero if applicable.

a$.$ Jimmer opened the Roth account $44$ months before he withdrew the $$22,850$ and Jimmer is $62$ years of age.