Please answer this question and thank you:

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 pension payments. Denis did not receive any distributions before the annuity start date. There is no survivor beneficiary. Based on this information, what amount will Denis recover tax-free in 2021? (Answer choices are below the image.)

$0

$2,796

$21,204

$24,000