Stella received a $40,000 distribution from her 401(k) account this year. Assuming Stella's marginal tax rate is 24 percent, what is the total amount of tax and penalty Shauna will be required to pay if she receives the distribution on her 59th birthday and she continues to work for her employer.

Select one:

a. $9,600

b. $40,000

c. $13,600

d. $0.

e. None of the other choices are correct.