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What is the first year in which a single taxpayer, age 48 in 2023, could receive a qualified distribution from a Roth IRA, if he

What is the first year in which a single taxpayer, age 48 in 2023, could receive a qualified distribution from a Roth IRA, if he made a $5,000 contribution to the Roth IRA on April 1, 2023, for the tax year 2022?

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