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. a. Person A, age 64, made no contributions to the pension plan and will receive a $1,200 monthly check for life. b. Person B. age 69, made contributions of $30.000 to the pension plan and will receive a monthly check of $2.700 for life. (Round your answers to 2 decimal places.) c. Person C, age 73, made contributions of $28.000 to the pension plan and will receive monthly payments of $2.300 over her life and the life of her 76-year-old husband. (Round your answers to 2 decimal places.) d. Person D. age 72. made contributions of $41,000 to the pension plan. He will receive quarterly payments of $5,300 over his life and the life of his 75-year-old wife. (Round your answers to 2 decimal places.) 9. Tex free portion b. Tax free portion c. Tex free portion c. Tax free portion