When Ellen lost her job, she had an account balance of $25,000 in her 401(k). She also had an outstanding plan loan of $9,000 secured by that balance. She made no after-tax contributions. If Ellen is unable to repay the loan and elects to take a distribution, what is the mandatory withholding.

(a) $1,800.00

(b) $3,200.00

(c) $5,000.00

(d) $6,800.00