Tyson (48 years old) owns a traditional IRA with a current balance of $51,950. The balance consists of $31,300 of deductible contributions and $20,650 of account earnings. Tyson's marginal tax rate is 25 percent. Convinced that his marginal tax rate will increase in the future, Tyson receives a distribution of the entire $51,950 balance of his traditional IRA in 2021. He retains $13,150 to pay tax on the distribution and he contributes $38,800 to a Roth IRA. What amount of income tax and penalty must Tyson pay on this series of transactions?