How would a client re-contribute a coronavirus-related payout to their individual retirement

CONCEPTS IN FED.TAX.,2020-W/ACCESS
20th Edition
ISBN:9780357110362
Author:Murphy
Publisher:Murphy
Chapter6: Business Expenses
Section: Chapter Questions
Problem 18DQ
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How would a client re-contribute a coronavirus-related payout to their individual retirement account (IRA)? 

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