Question: Deandre died on July 1 , 2 0 2 4 , and left Lea, his spouse, a $ 8 2 , 5 0 0 life

Deandre died on July 1,2024, and left Lea, his spouse, a $82,500 life insurance policy which she elects to receive at $8,250 per year plus interest for 10 years. In the current year, Lea receives $10,313.
How much should Lea include in her gross income?

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