I borrowed $5500 from a Roth IRA from tax year 2014 in late December of 2016 and I put the money back in within the 60 day period so that it is a rollover. I already contributed my maximum for both tax year 2016 and 2017 to this same account. I wanted to transfer the account to another institution using a trustee to trustee transfer, but there was a $25 fee so I gave the banker an extra $25 for the fee. However, I called the bank and the $25 is going to be counted as a rollover.
What are my tax consequences of this excess $25 that the bank is going to "steal" with their fees?
I am transferring the account to a brokerage firm where I will be investing the majority of the amount of the funds.