@unsureof1099s
Sorry I entered the wrong Pub number.
It is IRS PUB 590B.
the RMD can be calculated exactly down to the penny (c.f. Fidelity Investments, Vanguard, TD Ameritrade et.al.)
It depend on the closing value of the IRA on Dec 31 2020 ( in this case).
You should round up to the next dollar.
