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Jimmer has contributed $15,000 to his Roth IRA and the balance in the account

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Jimmer has contributed $15,000 to his Roth IRA and the balance in the account is $18,000. In the current year, Jimmer withdrew $16,500 from the Roth IRA to pay for a new car. Jimmer opened the Roth account 44 months before he made the withdrawal and Jimmer is 62 years of age. If JimmerҀ™s marginal ordinary income tax rate is 25 percent, what amount of tax and penalty, if any, is Jimmer required to pay on the withdrawal?

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