anika, a $57-$year$-$old widow, lost her wife, Maddy, in $2023.$ Maddy was an active FERS employee, and her FERS contributions totaled $$3,000$ at the time of her death.

Tanika is entitled to receive a survivor annuity. She is also entitled to receive a special FERS death benefit of $$7,500,$ which she elected to receive in a lump sum in $2023.$ How much of the lump$-$sum death payment is taxable?

$$0$

$$7,403$

$$7,417$

$$7,500$