Marianna, age 62, retires and receives $2,000 per month annuity from her employer's qualified pension plan. Marianna made $130,000 of after-tax contributions to the plan prior to her retirement. Under the simplified method, Marianna's number of anticipated payments is 260. What is the amount includible in income in the first year of withdrawals assuming 12 monthly payments?

A) $24,000

B) $30,000

C) $19,000

D) $18,000