$$ Given:

Cara is $42$ years old $($under $59(1)/(2)$ normally subject to $10\%$ early withdrawal penalty$).$

Took a $$10,000$ distribution from a traditional IRA.

Her marginal tax rate is $22\%.$

She used the funds for medical expenses above $7\mathrm{.}5\%$ of AGI, which is a qualified exception to the early distribution penalty.