Leo's annuity pays him $$2,000$ per month. His investment in the contract is $$30,000,$ and his annual exclusion is $$1,500.$ Leo has been receiving the annuity since January $1,2018.$ On June $30,2024,$ Leo dies suddenly of a heart attack. Using the general rule, what amount is included in Leo$$s final return for $2024$ for his annuity income and for his remaining investment in the annuity contract?

a$.$ $$11,250$ annuity income and $$20,250$ loss on the contract

b$.$ $$12,000$ annuity income and $$20,250$ loss on the contract

c$.$ $$12,000$ annuity income only

d$.$ $$11,250$ annuity income only