Client has variable annuity with a lifetime income of approx. 20k per year. However, she only takes the RMD out for now.

1. Since she does have up to 20k for lifetime income, if she wants to send 2k to a charity on the QCD form for 2024, is that acceptable even though she took her full RMD in Jan, 2024?
2. And if she is allowed, she would not be taxed on the 2k, correct?

Thank you,

Douglas