Mrs. Shin retired in 2015 at age 63 and made her first withdrawal of $20,000 from her traditional IRA. At year-end, the IRA balance was $89,200. In 2016, she withdrew $22,000 from the IRA. At year-end, the account balance was $71,100. Determine how much of each annual withdrawal was taxable assuming that:
a. Mrs. Shin’s contributions to her IRA were fully deductible.
b. Mrs. Shin made $26,500 nondeductible contributions to the IRA.
c. Mrs. Shin made $37,950 nondeductible contributions to the IRA.