Teresa retired in June of 2008, with a life expectancy of 10years. Her pension is $1,400 per month from a qualified pensionplan to which her employer also made contributions. Teresacontributed $ 28,000 to the plan. In 2008, Teresa receive fivepayments for a total of $7,000. Calculate Teresa's taxableportion of the pension for 2008 using the general rule.