In 2018, Ollie Lingo and his wife have several endowment life insurance policies. On the first, which begins payment in 2019 , but was fully paid by 2010 , a dividend of \(\$ 200\) is declared and paid. On the second, which began payment in 2017 , a \(\$ 500\) dividend is paid. On the third, which has two more years before it is paid up, a dividend of \(\$ 100\) is paid. How much of dividends received, if anything, is to be excluded from gross income? (In none of the cases cited above has the taxpayer received dividends in excess of premiums paid.)