Makena retired in May 2022. Her pension is $1,000 per month from a qualified retirement plan to which she contributed $42,000, and to which her employer contributed $12,000. Makena was 67 when the plan payments started. During 2022, she received 8 months of payment for a total of $8,000 from the plan. Using the simplified method, calculate Makena's taxable income for 2022 from the retirement plan distributions.