12. Elise worked for 30 years for her employer. She has decided to retire. Elise is 60 years old. She contributed $15,000 pre-tax to her qualified employee pension plan. Elise will receive from the plan a monthly check of $1,000 for the rest of her life and her husband's life. Elise's husband is 65. a. What is the taxable portion of Elise's monthly payment? (4 pts)