Jonathon, age 50 and in gfood health, withdrew $6,000 from his pension plan during the current year. The withdrawal was not eligible for any exception to the 10% penalty. Jonathon had made $40,000 of after-tax contributions to the plan while his employer had contributed $80,000. How much must Jonathan include in income? a. $-0- b. $2,000 c. $4,000 d. $6,000 Solution Hi, Please find the detailed answer as follows: The amount to be included can be calculated with the use of following formula: Employer\'s Contribution/Total Contribution*Amount Withdrawn = 80000/(40000 + 80000)*6000 = 4000 Option C (4000) is the correct answer. Thanks. .