Aaron held an Individual Variable Insurance Contract (IVIC) with the ABC Life Insurance Company, the original deposit to which was $60,000. ABC Life provides a minimum guarantee at death or maturity of 75% of the gross deposits made to the segregated fund under the provisions of Aaron's IVIC. At the time of Aaron's death last month the plan was worth only $30,000. Unfortunately, at the time of Aaron's death ABC Life was in a difficult financial position and only able to meet a portion of the guarantee, paying Aaron's beneficiary $40,000. How much would the beneficiary have received from Assuris?