Alyssa, a $57-$year$-$old widow, lost her husband in $2023.$ At the time of his death, he was employed by the federal government and was an active participant in the

Federal Employees' Retirement System $($FERS$).$ His FERS contributions totaled $$28,000$ at the time of his death. Alyssa will be paid a survivor annuity. She is also

entitled to receive a special FERS death benefit of $$87,000,$ which she elected to receive in a lump sum in $2023.$ How much of the lump$-$sum death payment is taxable?