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Moira Sweeney, Age 68 and Retired, Receives a $5,000 Partial

Question 22

Multiple Choice

Moira Sweeney, age 68 and retired, receives a $5,000 partial distribution from her 401(k) plan. fte plan does not pay out an annuity. Immediately before the distribution, her account balance is $100,000, including $20,000 in nondeductible contributions. How much of the $5,000 distribution must Moira include in gross income?


A) $0
B) $1,000
C) $4,000
D) $5,000

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