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 54 , made no contributions to the pension plan and will receive a $750 monthly check for life. b. Person B, age 59 , made contributions of $25,500 to the pension plan and will receive a monthly check of $1,800 for life. Note: Round your answer to 2 decimal places. c. Person C, age 64 , made contributions of $19,000 to the pension plan and will receive monthly payments of $1,400 over her life and the life of her 67-year-old husband. Note: Round your answer to 2 decimal places. d. Person D, age 59 , made contributions of $32,000 to the pension plan. He will receive quarterly payments of $4,400 over his life and the life of his 61-year-old wife. Note: Round your answer to 2 decimal places. \begin{tabular}{|l|c|} \hline Age of the Individual & Number of Anticipated Monthly Payments \\ \hline 55 or under & 360 \\ \hline 5660 & 310 \\ \hline 6165 & 260 \\ \hline 6670 & 210 \\ \hline 71 or over & 16059 \\ \hline \end{tabular} \begin{tabular}{|l|c|} \hline Combined Ages of the Individuals & Number of Anticipated Monthly Payments \\ \hline 110 or under & 410 \\ \hline 111120 & 360 \\ \hline 121130 & 310 \\ \hline 131140 & 260 \\ \hline 141 or over & 21060 \\ \hline \end{tabular}