Arina is a healthy 40-year old. She has a $200,000 life insurance policy on which she paid $30,000 in premium over 5-years. In 2021, she sold the policy to Casey for $109,000. Casey held the policy and paid premium totaling $1200 to maintain the policy. When Arina died, Casey received $200,000 from the insurance company. How much income must Arina recognized, (b) how much income must Casey recognized