${?}_{\text{e}\text{l}\text{a}\text{n}\text{d}\text{p}\text{a}\text{y}\text{s}\text{p}\text{r}\text{e}\text{m}\text{i}\text{u}\text{m}\text{s}of}$$$11,000$ for an insurance policy in the face amount of $$55,000$ upon the life of Caleb and subseguently transfers the policy to Tyler for $$16,500.$ Over the years, Tyler pays subsequent premiums of $$3,300$ on the policy. Upon Caleb's death, Tyler receives the proceeds of $$55,000.$

As a result, what amount is Tyler required to include in his gross income?