Benjamin and Ester file a joint return and have AGI of $165,000. Both are active participants in their employer's pension plan. They have one child, Emily, who is age 8. Emily's grandparents contributed $500 to a Coverdell Education Savings Account for Emily in 2022. What is the maximum permitted Coverdell Education Savings Account contribution that Benjamin and Ester can make in 2022? Multiple Choice O $0. $500. $1,500. $2,000. Len is entitled to receive monthly payments of $1,500 over his life from his employer's qualified pension plan. The payments begin January 1, 2022. He contributed $71,500 to the plan prior to his retirement at age 62. Using the simplified method, how much of the payments will be included in Len's taxable income for 2022? Multiple Choice $0. $3,300. $14,700. $18,000