Alyssa, a 57-year-old widow, lost her husband in 2023. At the time of his death, he was employed by the federal government and was an active participant in the Federal Employee's Retirement System (FERS). His FERS contribution totaled $28,000 at the time of his death. Alyssa will be paid a survivor annuity. She is 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? A. $43,500 B. $73,000 C. $87,000