Using the simplified method, determine the tax$-$free amount of the following distributions from a qualified pension plan. Individual contributions, if any, are made with previously taxed dollars. Use monthly payments table.

Required:

Person A$,$ age $67,$ made no contributions to the pension plan and will receive a $$1,350$ monthly check for life.

Person B$,$ age $72,$ made contributions of $$31,500$ to the pension plan and will receive a monthly check of $$3,000$ for life.

Note: Round your answer to $2$ decimal places.

Person C$,$ age $53,$ made contributions of $$31,000$ to the pension plan and will receive monthly payments of $$2,600$ over her life and the life of her $55-$year$-$old husband.

Note: Round your answer to $2$ decimal places.

Person D$,$ age $73,$ made contributions of $$44,000$ to the pension plan. He will receive quarterly payments of $$5,600$ over his life and the life of his $70-$year$-$old wife.

Note: Round your answer to $2$ decimal places.