Taxability of Pension Payments. Pat is a participant in a qualified pension plan. She re- tires on January 1, 2021, at age 63, and receives pension payments beginning in January 2021. Her pension payments, which will be received monthly for life, amount to $1,000 per month. Pat contributed $30,000 to the pension plan on a pre-tax (or tax-deferred) basis, and the number of anticipated payments based on Pat's age of 63 years is 260 months (see IRS table in Chapter 1:3) from the date she starts receiving payments. a. What gross income will Pat recognize in 2021 and each year thereafter? b. How would your answer to Part a change if Pat made contributions to the plan on an after-tax basis? c. If, in Part b, Pat dies in December 2022 after receiving pension payments for two full years, what tax consequences occur in the year of death