8. Sam retired last year and will receive annuity payments for life from his employer's qualified retirement plan of $30,000 per year starting this year. During his years of employment, Sam contributed $130,000 to the plan on an after-tax basis. Based on IRS tables, his life expectancy is 260 months. This year, Sam will include what amount in income?

A) 0

B) $6,000

C) $24,000

D) $30,000