Joan Benoit received the Form 1099-R shown. She began receiving retirement benefits from a qualified plan under a joint and survivor annuity starting January 1 of the tax year. The benefits are to be paid for the joint lives of Joan and her husband, Juan. Both of them were 65 on the annuity starting date. Joan did not receive any distributions before her annuity starting date. She received a retirement benefit of $1,350 a month, and Juan will receive a monthly survivor benefit upon Joan's death. May Joan use the Simplified Method to calculate the taxable amount of her distribution ?