Mary retired from her job on january 1 and will recieve monthly pension benefits of $2000 per month. she has contributed to her pension plan over the many years and her basis in the plan is $172800. her life expectancy based on IRS mortality tables is 18 years. in year 1, mary recieves 12 monthly checks from here pension plan. how much must mary include in her gross income in year 1? a.) 14400 b.) 24000 c.) 9600 d.) 0