Phyllis maintained an IRA (Individual Retirement Account) at the brokerage firm of Goldman Sachs. On February 11, 2014 she requested a check for the balance of her account. She received the check made out in her name and deposited it the same day in a new IRA account at Bank of America. Phyllis then requested a check on May 8, 2014 from her IRA at Bank of America and deposited the check 35 days later into a new IRA at Santander Bank. Phyllis has asked you to research whether or not any of these transactions are taxable to her.