Using the simplified method, determine the tax-free amount of the following distributions from a qualified pension plan. Individua! contributions, if any, are made with previously taxed dollars. Use monthly payments table. Required: a. Person A, age 62 , made no contributions to the pension plan and will receive a $1,100 monthly check for life. b. Person B, age 67 , made contributions of $29,000 to the pension plan and will receive a monthly check of $2,500 for life. Note: Round your answer to 2 decimal places. c. Person C, age 71 , made contributions of $26,000 to the pension plan and will receive monthly payments of $2,100 over her life and the life of her 74 -year-old husband. Note: Round your answer to 2 decimal places. d. Person D, age 70 , made contributions of $39,000 to the pension plan. He will recelve quarterly payments of $5,100 over his life and the life of his 73 year-old wife. Note: Round your answer to 2 decimal places