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.

1. Person A, age 62, made no contributions to the pension plan and will receive a $1,100 monthly check for life.
2. Person B, age 67, made contributions of $29,000 to the pension plan and will receive a monthly check of $2,500 for life. (Round your answers to 2 decimal places.)
3. Person C, age 71, made contributions of $26,000 to the pension plan and will receive monthly payments of $2,100 over her life and the life of her 74-year-old husband. (Round your answers to 2 decimal places.)
4. Person D, age 70, made contributions of $39,000 to the pension plan. He will receive quarterly payments of $5,100 over his life and the life of his 73-year-old wife. (Round your answers to 2 decimal places.)

a.Tax free portion

b.Tax free portion

c.Tax free portion

d.Tax free portion