Mark, who is single, must start making distributions from his pension plan beginning April 1, 2022. At the end of 2020 when Mark was 71 years old, the plan had a balance of $220,000. He will use a single life expectancy. What amount must Mark take as a distribution from the pension plan no later than April 1, 2022?

a. $8,302.

b. $8,594.

c. $8,907.

d. $14,193.