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Scenario $4$:

Statement: Robert retired at age $57$ and took a $$85,000$ distribution from his Traditional IRA.

Wages: $$30,000($part$-$time work$)$

Interest and Dividend Income: $$2,500$

Itemized Deductions: $$20,000$

Allowable deduction for self$-$employment tax: None

Calculate:

The portion of the distribution subject to the $10\%$ early withdrawal penalty.

AGI, Taxable Income, and Total Tax Liability $($including the penalty$)$