Janine turned age 64 on May 19, 2022. During the year, she received distributions from her health savings account (HSA) totaling $1,096. She paid $494 for a year's supply of nutritional supplements (not recommended by a doctor or for treatment with a diagnosis) in February. In April, she paid $134 to her podiatrist, and in August and October, she paid $468 to her chiropractor. The penalty on Janine's nonqualified distributions is __________. $27 $94 $99 $219