Beu whe is smigle and $70$ Jenurs old, purchased and anmuty on January $1$ of the current year for $$120,000.$ The amuity will pay her $51,000$ erery menth for the rest of her life. Assuming Bea lives just $9$ years after her amuity payments bepun, what is the umrecorered amomm allowed as a deduction on Bea's final tax return in the year of her death?

$($This multiple from the Chifomm Liferinee Table for an arnaity purchased at age $70$ is $16\mathrm{.}0)$

I.

$$67,500$

$$120,000$

$$52,500$

Nome of the above