Under the Simplified Method for Calculating the Taxable Amount for an Annuity

Under the Simplified Method for calculating the taxable amount for an annuity:

A) The amount paid for the annuity by the employee is recovered first.
B) The amount paid by the employee for the annuity is divided by a number based on the length of employment.
C) The amount paid in by the employee to the plan is divided by a number based on the age of the employee (or the employee and spouse) at the starting date of the annuity.
D) The investment in the annuity is divided by a number based on the age of the older annuitant at the starting date of the annuity when there is more than one annuitant (a joint and survivor annuity) .
E) There are separate tables for "well" employees and "sick" employees.