Your fourth client is the child of a recently deceased manufacturing sales rep. She is 35 years old (in the year following her dad's death). When she inherited the IRA, it was worth $201,306.56, but the value at the end of the year of death was $182,678. Her father was 57 when he passed away. What is this client's RMD amount?

Table I (Single Life Expectancy) (For Use by Beneficlarles) Age Life Expectancy Age Life Expectancy 82.4 28 55.3 54.3 81.6 29 80.6 30 53.3 79.7 78.7 31 32 52.4 4. 51.4 77.7 33 50.4 76.7 34 49.4 75.8 35 48.5 8. 74.8 36 47.5 73.8 37 46.5 72.8 71.8 38 45.6 11 39 44.6 12 70.8 40 43.6 13 69.9 41 42.7 14 68.9 42 41.7 15 67.9 43 40.7 16 66.9 44 39.8 17 66.0 45 38.8 18 65.0 46 37.9 19 64.0 47 37.0 20 63.0 48 36.0 35.1 34.2 21 62.1 49 22 61.1 50 23 60.1 51 33.3 24 59.1 52 32.3 25 58.2 53 31.4 1123 567oaO Table I (Single Life Expectancy) (For Use by Beneficlarles) Age Life Expectancy Age Life Expectancy 82.4 28 55.3 54.3 81.6 29 80.6 30 53.3 79.7 78.7 31 32 52.4 4. 51.4 77.7 33 50.4 76.7 34 49.4 75.8 35 48.5 8. 74.8 36 47.5 73.8 37 46.5 72.8 71.8 38 45.6 11 39 44.6 12 70.8 40 43.6 13 69.9 41 42.7 14 68.9 42 41.7 15 67.9 43 40.7 16 66.9 44 39.8 17 66.0 45 38.8 18 65.0 46 37.9 19 64.0 47 37.0 20 63.0 48 36.0 35.1 34.2 21 62.1 49 22 61.1 50 23 60.1 51 33.3 24 59.1 52 32.3 25 58.2 53 31.4 1123 567oaO Table I (Single Life Expectancy) (For Use by Beneficlarles) Age Life Expectancy Age Life Expectancy 82.4 28 55.3 54.3 81.6 29 80.6 30 53.3 79.7 78.7 31 32 52.4 4. 51.4 77.7 33 50.4 76.7 34 49.4 75.8 35 48.5 8. 74.8 36 47.5 73.8 37 46.5 72.8 71.8 38 45.6 11 39 44.6 12 70.8 40 43.6 13 69.9 41 42.7 14 68.9 42 41.7 15 67.9 43 40.7 16 66.9 44 39.8 17 66.0 45 38.8 18 65.0 46 37.9 19 64.0 47 37.0 20 63.0 48 36.0 35.1 34.2 21 62.1 49 22 61.1 50 23 60.1 51 33.3 24 59.1 52 32.3 25 58.2 53 31.4 1123 567oaO Table I (Single Life Expectancy) (For Use by Beneficlarles) Age Life Expectancy Age Life Expectancy 82.4 28 55.3 54.3 81.6 29 80.6 30 53.3 79.7 78.7 31 32 52.4 4. 51.4 77.7 33 50.4 76.7 34 49.4 75.8 35 48.5 8. 74.8 36 47.5 73.8 37 46.5 72.8 71.8 38 45.6 11 39 44.6 12 70.8 40 43.6 13 69.9 41 42.7 14 68.9 42 41.7 15 67.9 43 40.7 16 66.9 44 39.8 17 66.0 45 38.8 18 65.0 46 37.9 19 64.0 47 37.0 20 63.0 48 36.0 35.1 34.2 21 62.1 49 22 61.1 50 23 60.1 51 33.3 24 59.1 52 32.3 25 58.2 53 31.4 1123 567oaO