D Question 1 O pts In May of Year 1, Leo purchased an annuity contract for $108.000. The annuity was to pay Leo $9,000 on June 30 each year for the remainder of his life, beginning June 30th of Year 1. Leo was 65 years old on June 30th of Year 1. Leo died on August 1" of Year 13. Same facts as above. What are the tax consequences of the annuity on Leo's final tax return (i.e., which will be filed after his death)