hard · Certified Financial Planner General Principles

Mrs. Keene, aged 72, wants to make a donation to her favorite public charity. She has a traditional IRA and is already taking Required Minimum Distributions (RMDs).

Using the 2026 Parameter Lock, what is the maximum amount she can transfer directly from her IRA to the charity as a Qualified Charitable Distribution (QCD)?

  1. $111,000
  2. 60% of her Adjusted Gross Income (AGI).
  3. $72,000
  4. $100,000

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