Erin, a $57-$year$-$old widow, lost her husband in $2024.$ At the time of his death, Erin's husband was employed by the federal government and was an active participant in the Federal Employees' Retirement System $($FERS$).$ His FERS contributions totaled $$28,000$ at the time of his death. Erin will be paid a survivor annuity. She is also entitled to receive a special FERS death benefit of $$87,000,$ which she elected to receive in a lump sum in $2024.$ How much of the lump$-$sum death payment is taxable?

$$43,500$

$$59,000$

$$73,000$

$$87,000$