Leigh Kaplan $(71),$ a single taxpayer, began receiving a pension of $$2,400$ per month for life on July $1,2007.$ Her $2022$ Form $1099-$R is shown below. Which of the following statements is always correct?

$($if the gross distribution is $$28,000,$ and the Federal tax is $$5,760,$ distribution code $7,$ Total employee contribution is $$98,000)$