Under the simplified method, Marvins number of anticipated payments is 260. What is the amount includible in income in the first year of withdrawals

Under the simplified method, Marvins number of anticipated payments is 260. What is the amount includible in income in the first year of withdrawals assuming 12 monthly payments? A. $0 b. $6,000 c. $18,000 d. $24,000 c. p. I:3-22; Example I:3-30.