Ian retired in June of 2019 at the age of 71. Ian’s retirement account was valued at $490,000 at the end of 2018 and $500,000 at the end of 2019. He has had all of his retirement accounts open for 15 years. What is Ian’s required minimum distribution for 2020 under each of the following alternative scenarios?

a. Ian’s retirement account is a traditional 401(k) account.

b. Ian’s retirement account is a Roth 401(k) account.

c. Ian’s retirement account is a traditional IRA.

d. Ian’s retirement account is a Roth IRA.