Piper is a participant in a qualified pension plan. She retires on January? 1, 2015 ,at age 54 , and receives pension payments beginning in January 2015 . Her pension? payments, which will be received monthly for? life, amount to $ 1 200 per month. Piper contributed $ 36000 to the pension plan on a? pre-tax (or? tax-deferred) basis, and the number of anticipated payments based on Piper ?'s age of 54 years is 360 months. a)What gross income will Piper recognize in 2015 and each year? hereafter? b)How would your answer to Part a change if Piper made contributions to the plan on an? after-tax basis? C) ?If, in Part? b, Piper dies in December 2016 after receiving pension payments for two full? years, what tax consequences occur in the year of death?