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 monthlypayments table.

Required:

a$.$ Person $A,$ age $59,$ made no contributions to the pension plan and will recelve a $$500$ monthly check for life.

b$.$ Person $B,$ age $66,$ made contributions of $$23,000$ to the pension plan and will recelve a monthly check of $$1,300$ for life.

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

c$.$ Person C$,$ age $64,$ made contributions of $$19,000$ to the pension plan and will recelve monthly payments of $$1,200$ over her life and the life of her $67-$year$-$old husband.

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

d$.$ Person D$,$ age $55,$ made contributions of $$62,000$ to the pension plan. He will recelve quarterly payments of $$5,000$ over his life and the life of his $58-$year$-$old wife.

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

$\backslash$table$[[,$Amount$],[$a$.$ Tax free portion,$],[$b$.$ Tax free portion,$],[$c$.$ Tax free portion,$],[$d$.$ Tax free portion,$]]$