bethany has a g2 whole life insurance policy with a face value of $250,000, cash surrender value (csv) of $40,000, and adjusted cost basis (acb) of $20,000 last year, bethany took out a policy loan which has not yet been repaid the policy loan is currently valued at $10,000 including interest bethany owes $5,000 in unpaid premiums and her marginal tax rate (mtr) is 30 if bethany cancels her policy today, how much tax will she be required to pay related to the disposition of the policy