Basma was put in a nursing home with advanced dementia in early March. The doctors at the nursing home have determined her to be chronically ill. The monthly care at the facility runs \($5,000\) per month. Basma owns a \($500,000\) life insurance policy on her life and her son is the beneficiary. If Basma receives \($50,000\) from the policy to cover her care for the current year in the nursing home, how much of the \($50,000\) is taxable to her?