Taxpayers who make after-tax contributions to a qualifisd employer plan recover their investment {cost) when they begin to take periodic payments. How is the after-tax contribution recovered?

a.A portion of the after-tax contribution is recovered each year distributions are made until fully recovered

b.A portion of the after-tax contribution is recovered each year for the first ten years of distributions.

c.All of the afler-tax ctntribution is recovered in the last year distributions are made.

d. All of the after-tax contribution is recovered up front in the lirst year distributions are made.