Alexis took out an income replacement disability policy 12 years ago. Including the cost of the policy's return of premium rider, Alexis has been paying premiums of $1,200 a year throughout that time. The policy has a 90 day elimination period, a benefit of $4,000 a month and a maximum benefit period to age 65. In all those years Alexis only had one claim, when she was injured and off work for six months. Alexis just turned 65 and the policy expires this month. 

How much money should she get back from the insurance company under the return of premium rider and how would it be treated for tax purposes?