Juanita, age 62, retired in 2017. During the year,she received distributions of $9,000 from her IRA. She made nondeductible contributions of $20,000 to the IRA in prior years and has never received a nontaxable distribution. As of December 31, 2017, the value of her IRA was $150,000. Calculate the taxable portion of Juanita’s distribution.

a. $1,132

b. $7,800.

c. $7,868.

d. $9,000.