On October $1,2002$ Mandeep purchased an annuity for $$50,000.$ On the date

of his ${65}^{th}$ birthday$-$October $1,2020-$the annuity began making payments of

$$1,000$ per month for the rest of his life. However, Mandeep died on September $30$

During $2024,$ Mandeep collected $$9,000($ $$1,000$ per month $9$ months$).$

How much is Mandeep allowed to deduct on his $2024$ income tax return?

a$)$ $$40,000$

b$)$ $$9,000$

c$)$ $$10,000$

d$)$ $$35,000$