Diana participates in the group insurance plan offered by her employer. The annual premiums for $$55,000$ of life insurance are $$660,$ of which the employer

pays $70\%,$ i$.$e$.$ $$462.$ The employer adds a taxable benefit of $$462$ to Diana's annual income. Diana contributes $$198$ through payroll deduction as her

personal contribution to the premiums. Diana's tax rate is $45\%.$

When Diana dies, what amount will her estate receive?

$$16,500$

$$30,250$

$$38,500$

$$55,000$