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A life insurance policy is owned in the beneficiary's qualified retirement plan. A total of $ 5 0 , 0 0 0 was paid in

A life insurance policy is owned in the beneficiary's qualified retirement plan. A total of $50,000 was paid in premiums and at the insured's death it had a cash value of $100,000 and a death benefit of $250,000. How much of the death benefit will be subject to income tax?
$0
$50,000
$100,000
$250,000
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