Zareen turned age 65 on May 19, 2021. During the year, she received distributions from her health savings account (HSA) totaling $1,096. She paid $494 for a year's supply of nutritional supplements in February. In April, she paid $134 to her podiatrist, and in August and October, she paid $468 to her chiropractor. The penalty on Zareen's nonqualified distributions is __________.

$27

$94

$99

$219