alyssa, a $57-$year$-$old widow, lost her husband in $2023.$ at the time if his death, he was employed by the federal goverment and was an active participant in the federal employees' retirement system $($FERS$).$ his FERS contributions totaled $$28,000$ at the time of his death. alyssa will be paid a survivor annuity. she ai also entitled to receive a special FERS death benefit of $$87,000,$ which she elected to receive in a lump sum in $2023.$ how much of the lump$-$sum death payment is taxable?