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. (Round your answers to 2 decimal places.) a. Person A, age 58, made no contributions to the pension plan and will receive a S950 monthly check for life. b. Person B, age 63, made contributions of $27,500 to the pension plan and will receive a monthly check of $2,200 for life. c Person C, age 68, made contributions of $23,000 to the pension plan and will receive monthly payments of $1,300 over her life and the life of her 71-year-old husband d. Person D, age 57, made contributions of$36,000 to the pension plan. He will receive quarterly payments of $4,800 over his life and the life of his 61-year-old wife. a. Tax free por lion 105.77 lb. Tax free portion S S 58.46 C. Tax free portion c. Tax frcc porton