Using the simplified method, determine the tax-free amount of the following distributions from a qualified pension plan. Contributions, if any, are made with previously-taxed dollars. Usemonthly paymentstable.

Number of Anticipated Age of the Individual Monthly Payments 55 or under 360 5660 310 6165 260 56?0 210 ?1 or over 16-11?1El Combined Ages Number of Anticipated of the Individuals Monthly Payments 110m under 410 11 1120 350 121130 310 131140 250 141 or over 210'19 a. Tax free portion b. Tax free portion C. Tax free portion C. Tax free portion