Algebra always makes me hungry for oranges.  Both words of Arabic origin, you know.  Sort of like al Qaeda, but not as threatening for most people.  

I am surprised by how many people seem to be using the 'tax planner" feature of this software, judging from the suggestions about improving it.  Wouldn't it be useful for answering questions like this?  You bought it, might as well use it.  But my suggestion to this client would probably be to withdraw just the $55K this year, then the funds needed to pay the tax on it next year.  Might keep them out of the next tax bracket.  And keeping the AGI low is often important for someone trying to avoid the 50% increase in Medicare premiums (maybe not a problem in this case).