8- please explain provide examples

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 52, made no contributions to the pension plan and will receive a $650 monthly check for life.
2. Person B, age 57, made contributions of $24,500 to the pension plan and will receive a monthly check of $1,600 for life. (Round your answers to 2 decimal places.)
3. Person C, age 62, made contributions of $17,000 to the pension plan and will receive monthly payments of $1,200 over her life and the life of her 65-year-old husband. (Round your answers to 2 decimal places.)
4. Person D, age 57, made contributions of $30,000 to the pension plan. He will receive quarterly payments of $4,200 over his life and the life of his 59-year-old wife. (Round your answers to 2 decimal places.)

Answer is complete but not entirely correct.

a.	Tax free portion	$0selected answer correct
b.	Tax free portion	$79.03selected answer correct
c.	Tax free portion	$54.00selected answer incorrect
c.	Tax free portion	$83.00selected answer incorrect