Tony, aged $54,$ invested $$20,000$ in a segregated fund contract in July of

This contract had a $75\%$ maturity guarantee and a $100\%$ death benefit

guarantee. Tony named his wife, Debbie, as the contract's beneficiary, and

Tony was responsible for triggering account resets when applicable. Tony

passed away in October of $2017$ when the account had a market value of

$$27,000.$ Debbie received a death benefit of $$30,000.$

What would explain that Debbie received $$30,000$ instead of $$27,000?$

Tony's contract matured in July of $2017$ with a market value of $$40,000.$

Tony's account had a market value of $$40,000$ at the time of his last reset.

Tony's account had a market value of $$30,000$ at the time of his last reset.

Tony's contract had a Guaranteed Minimum Withdrawal Benefit $($GMWB$).$