Carin, a widow, elected to receive the proceeds of a $100,000 life insurance policy on the life of her deceased husband in 10 installments of $15,000 each. Her husband had prepaid premiums of $75,000 on the policy. In the first year, Carin collected $15,000 from the insurance company. She must include in gross income:
A)$0B)$5,000C)$10,000D)$15,000E)None of the above