Aries, age $29,$ invests $$12,000$ in an annuity on January $1,$ Year $1.$ The annuity payments are scheduled to start on January $1,$ Year $21.$ The annuity will then pay him $$495$ every month for life By January $1,$ Year $11$ the cash value of the policy had increased to $$22,000.$ Aries died on December $10,$ Year $49.$ How much will he be able to deduct from his taxes in Year $49$ due to unrecovered capital?