Bernice died in the current year. Her daughter, Beth, received Bernice’s home worth \($400,000,\) cash of \($25,000,\) and life insurance proceeds of \($100,000.\) Also, Bernice’s will designated Beth as the beneficiary of Bernice’s IRA, which distributed \($45,000\) to Beth.

How much of the receipts are taxable to Beth?

a. $25,000

c. $170,000

b. $45,000

d. $570,000