The pension or annuity payments that a taxpayer receives are fully taxable if he or she has no cost in the contract because of which of the following situations?

A. The taxpayer did not pay anything or is not considered to have paid anything for the pension or annuity. Amounts withheld from his or her pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment

B. The taxpayers employer did not withhold contributions from his or her salary

C. The taxpayer received all of his or her contributions tax free in prior years

D. All of the above