on January 1,2021, Denis Dupont, a single taxpayer who was age 69 at the time , began receiving monthly retirement benefits from his former employer's pension plan. Denis received the following form 1099-R reporting the oension payments. Denis did not receive any dustributions before the annunity start date.There is no survivor beneficiary.Based on this information ,what amount will Denis recover Tax- free in 2021?in box (1)24,000,2b taxable amount not determined.Box(4) 2,400. Box 9b, 48,930. and distribution code is 7.(1) $0.(2) 2,796.(3) 21,204. (4)24,000