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. Use monthly payments table.

1. Person A, age 55, made no contributions to the pension plan and will receive a $800 monthly check for life.
2. Person B, age 60, made contributions of $26,000 to the pension plan and will receive a monthly check of $1,900 for life. (Round your answers to 2 decimal places.)
3. Person C, age 65, made contributions of $20,000 to the pension plan and will receive monthly payments of $1,500 over her life and the life of her 68-year-old husband. (Round your answers to 2 decimal places.)
4. Person D, age 54, made contributions of $33,000 to the pension plan. He will receive quarterly payments of $4,500 over his life and the life of his 58-year-old wife. (Round your answers to 2 decimal places.)