please explain. apreciated

Mark for follow up Question 22 of 75. a taxpayer's pension or annuity includes contributions that were previously included in gross income the taxpayer may generally do all of the following EXCEPT Use the general rule to compute the tax free part of their payments if they began receiving payments after November 18 1996 Exclude the amount of the distribution that is considered a return of basis Assume that the free part of the payment will remain the same each year even if the amount of the payment changes Use the simplified method to compute the tax free part of their payments if they began receiving payments after November 18. 1996 Mark for follow up Question 23 of 75. John, a 50-year-old taxpayer, earned $40.000 in wages. What is the maximum deductible amount of make to a Section 401(k) plan for 20197 O $19.000 $24.500 $25.000 $40.000 Mark for follow up Question 24 of 75. Jacqueline, age 51, takes an early distribution from her traditional IRA. The 10% penalty tax will NOT apply to the extent that qualified education expenses were paid to an eligible educational institution for Jacqueline or her Spouse or dependent child Spouse, dependent child, or dependent grandchild Spouse, child, or grandchild Spouse, child, grandchild, or parent O Mark for follow up Question 25 of 75. Which of the following is NOT one of the advantages of a qualified plan for either an employee or employer? Employers may deduct the annual allowable contributions that they make for each plan participant Contributions and earnings on those contributions are tax.deferred until withdrawn for each participant In some cases, faxes may be deferred even further through a transfer into a different plan or an IRA account. O Distributions from a qualified plan will be nontaxable. Mark for follow up Question 26 of 75