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 50, made no contributions to the pension plan and will receive a $550 monthly check for life. b. Person B, age 55, made contributions of $23,500 to the pension plan and will receive a monthly check of $1,400 for life. Note: Round your answer to 2 decimal places. c. Person C, age 60, made contributions of $15,000 to the pension plan and will receive monthly payments of $1,000 over her life and the life of her 63-year-old husband. Note: Round your answer to 2 decimal places. d. Person D, age 55, made contributions of $28,000 to the pension plan. He will receive quarterly payments of $4,000 over his life and the life of his 57-year-old wife. Note: Round your answer to 2 decimal places. Amount a. Tax free portion b. Tax free portion c. Tax free portion d. Tax free portion