Using the simplified method, determine the tax$-$free amount of the following distributions from a qualified pension plan. Individual contributions, if any, are made with previously taxed dollars. Use monthly payments: table.

Required:

a$.$ Person $A,$ age $66,$ made no contributions to the pension plan and will receive a $$1,300$ monthly check for life

b$.$ Person B$,$ age $71,$ made contributions of $$31,000$ to the pension plan and will receive a monthly check of $$2,900$ for life

Note: Round your answer to $2$ decimal places.

c$.$ Person C$,$ age $52,$ made contributions of $$30,000$ to the pension plan and will receile monthly payments of $$2,500$ over her life and the life of her $54-$year$-$old husband

Note: Round your answer to $2$ decimal places.

d$.$ Person D$,$ age $72,$ made contributions of $$43,000$ to the pension plan. He will receive quarterly payments of $$5,500$ over his life and the life of his $69-$year$-$old wife

Note: Round your answer to $2$ decimal places.

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