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Scenario $21$:

Statement: Emma retired at age $55$ and took a $$58,000$ distribution from her Traditional IRA.

Wages: $$18,000($part$-$time work$)$

Interest and Dividend Income: $$1,200$

Itemized Deductions: $$13,500$

Allowable deduction for self$-$employment tax: None

Calculate:

The portion of the distribution subject to the $10\%$ early withdrawal penalty.

AGI, Taxable Income, and Total Tax Liability $($including the penalty$)$