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 69, made no contributions to the pension plan and will receive a $1,450 monthly check for life. b. Person B, age 74, made contributions of $32,500 to the pension plan and will receive a monthly check of $3,200 for Bfe. Note: Round your answer to 2 decimal places. c. Person C, age 55, made contributions of $33,000 to the pension plan and will receive monthly payments of $2,800 over her life and the life of her 57-year-old husband. Note: Round your answer to 2 decimal places. d. Person D, age 75, made contributions of $46,000 to the pension plan. He will receive quarterly payments of $5,800 over his life and the life of his 72-year-old wife. Note: Round your answer to 2 decimal places. B. Tax free portion b. Tax free portion c. Tax free portion d. Tax free portion Amount Age of the Individual 55 or under 56-60 Number of Anticipated Monthly Payments 360 310 61-65 66-70 260 210 71 or over Combined Ages of the Individuals 16059 Number of Anticipated Monthly Payments 110 or under 410 111-120 360 121-130 310 131-140 260 141 or over 21060