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 Required: a. Person A, age 53, made no contributions to the pension plan and will receive a $700 monthly check for life. b. Person B, age 58, made contributions of $25,000 to the pension plan and will receive a monthly check of $1,700 for life. (Round your answers to 2 decimal places.) c. Person C. age 63, made contributions of $18.000 to the pension plan and will receive monthly payments of $1,300 over her life and the life of her 66-year-old husband. (Round your answers to 2 decimal places.) d. Person D, age 58, made contributions of $31,000 to the pension plan. He will receive quarterly payments of $4,300 over his life and the life of his 60-year-old wife (Round your answers to 2 decimal places.) Amount a. Tax free portion b. Tax free portion c Tax free portion d Tax free portion