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Aurora Martinez (31) is filing as a single taxpayer. Aurora was the beneficiary of one of her great-grandmother's traditional IRAs. She passed away during the year, and Aurora took a $3,000 total distribution from the account. She then used the money to pay down her credit card debt. Aurora did not qualify for any COVID-19 or other exceptions for IRA distributions. As far as she knows, all of her great-grandmother's contributions to the account were deductible. Aurora's only other income during the year was $58,000 in wages. She will claim the standard deduction. Aurora received the following Form 1099-R reporting the IRA distribution. The form shows a code "4" in box 7, indicating that the distribution is due to death. When Aurora files her 2021 return, how much of the distribution must she include in her total income?