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.

a. Person A, age 50, made no contributions to the pension plan and will receive a $550 monthly check for life. (Do not leave cells blank, enter "0" if there is no effect.)

b. Person B, age 55, made contributions of $23,500 to the pension plan and will receive a monthly check of $1,400 for life. (Round your answers to 2 decimal places.)

c. Person C, age 60, made contributions of $15,000 to the pension plan and will receive monthly payments of $1,000 over her life and the life of her 63-year-old husband. (Round your answers to 2 decimal places.)

d. Person D, age 55, made contributions of $28,000 to the pension plan. He will receive quarterly payments of $4,000 over his life and the life of his 57-year-old wife. (Do not round intermediate computations. Round your final answers to 2 decimal places.)