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 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. Note: Round your answer 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. Note: Round your answer 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. Note: Round your answer to 2 decimal places