All of the following taxpayers received a periodic annuity payment in 2021. In all cases, the annuity start date was in 2018. Which of the following taxpayers must calculate the taxable amount of their distribution using the general rule?

Alexa (75) received her required minimum distribution from her traditional IRA. She made nondeductible contributions to the IRA several years ago.

Gregg (71) received a distribution from a 403(b) plan.

Harmony (73) received a distribution from a nonqualified annuity plan that she purchased through a life insurance company.

Sienna (69) received a distribution from a 401(k) plan.