Sally Simple start working for ACB in 2019 when she was 35 She makes $100,000 annually in 2019 - 2021 She is allowed to contribute 10% of her salary pre-tax to her companys 401(k) Sallys employer matches 50% of the employee contribution o Assume the account did not generate any earnings during the year Vesting is 3-year cliff How much money can Sally rollover to a new employer plan or IRA if: She left ACB at end of 2019 o She left ACB at end of 2021 If she left ACB at end of 2021 but does not roll over the balance, how much taxable income will she have to report? Will the amount be subject to early withdrawal penalty?