If a taxpayer's pension or annuity includes contributions that were previously included in gross income, the taxpayer may generally

Exclude the distributions from income, but only up to the amount of cost.

Use the simplified method to compute the tax-free part of the payments if they began receiving payments after November 18, 1996

Assume that the tax=-free part of the payment will remain the same each year, even if the amount of the payment changes

Make all the choices listed above