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at what point are a non qualified annuity's earnings subject to income tax ten years ago john purchased acdeferred annuity and named his daughter suzanne

at what point are a non qualified annuity's earnings subject to income tax
ten years ago john purchased acdeferred annuity and named his daughter suzanne as beneficiary. over the yearsjohn invested $50000 in the contract. upon his death the contract was valued at $118000. Assuming that John died without annuitizing and the contractcontained the standard death benefit provision how much will Suzanne receive?

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