75 year old taxpayer has traditional IRA requiring minimum distributions, but fails to take $10,000 RMD for 2016.

In 2017, t/p realizes prior year RMD failure, so takes 2016 $10,000 RMD amount on June 30th, 2017.

T/p will own 50% excess accumulation penalty for 2016 ($5000).

But will t/p owe any 50% excess accumulation for 2017. In other words, is 2017 penalty pro-rated daily until distribution is taken (in which case he would owe $2500 penalty), or does t/p have all of 2017 to accomplish failed 2016 RMD (in which case he would owe 0 penalty)?