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 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 recelve a monthly check of $2,700 for life. (Round your answer 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 answer 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 answer to 2 decimal places.) Amount a. Tax free portion 6. Tax free portion Tax free portion d. Tax free portion