Donald’s employer also paid Darlene an amount equal to Donald’s three months’ salary of

$30,000, which is what the employer does for all widows and widowers of deceased employees. Donald had purchased a life insurance policy (premiums totaled $70,000)

that paid $200,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments as an annuity of $20,000 each year for a 25-year period. She received her first installment this year. From the above information, what is Darlene’s gross income in 2012?