Professor Patricia Pate is retired from PSCAA. Single, 68 yrs old, benefits from PSCAA retirement plan, Earnings and income tax withholdings for 2016 are: Gross Distributions/Taxable amt $62100, Fed Tax WH/ 7350, no state tax w/h, During March 2016 Patricia took $82000 distribution from 401K. Recvd only $65600 because Fed Tx W/H was $16400, 45 days after distribution rollover of $58,000 to IRA, keeping $7600 to remodel her kitchen. The total for pensions and annuities on line 16a on form 1040 is $144100. What is the taxable amount that goes on line 16b of the 1040 form?