87. Betty owed Martha $5,000. In payment of this debt, Betty transferred to Martha a life insurance policy on Betty, with a cash surrender value of $5,000. The face value of the policy is $100,000. Martha names herself as beneficiary of the policy and continues to make the premium payments. After Martha has paid

$15,000 in premiums, Betty dies and Martha collects $100,000. Is any of the

$100,000 Martha received taxable? In answering this case, use a computer tax service with only the Internal Revenue Code database selected. State your keywords and which computer tax service you used to arrive at your answer.