Your third client just celebrated his ${72}^{nd}$ birthday in February. He recently

sold the Subway that he owned for $30$ years. His wife is two years older

than he is$.$ His IRA was worth $$1,859,203\mathrm{.}46$ on December ${31}^{st}$ of last

year, but it is worth $$2,450,891\mathrm{.}76$ now. Factoring for the SECURE Act of

$2019,$ what is his RMD amount for the current tax year? Round your

answer to the nearest dollar amount.