On March 1, 2021, Martha, age 68, began receiving payments of $3,000 monthly from her employer's qualified retirement plan. She had contributed $90,000 to the plan. The anticipated number of payments is 200. a. How much of the payments are taxable in 2021? b. In 2045, Martha, age 92, continues to receive retirement payments. How much of the payments are taxable in 2045? c. Assume that Martha dies on December 20, 2024. She had received all twelve of her 2024 payments? What are the tax consequences on her 2024 tax return