Tim has worked for one employer his entire career. While he was working, he participated in the employer's defined contribution plan [traditional 401(k)]. At the end of 2020, Tim retires. The balance in his defined contribution plan is $2,000,000 at the end of 2019. (Use Exhibit 13-3.) (Leave no answer blank. Enter zero if applicable.) e. Complete Form 5329, page 2, to report the minimum distribution penalty in part (d)