Don Smiths wife died in January while still employed and, as her beneficiary, he began receiving an annuity of $147 per month. There was no investment in the contract after June 30, 2013. The investment in the contract was $7,938. Don Smith, age 65, received his first monthly annuity check as of February 3, 2020. Determine the amount of his pension to be included in his gross income. Assume the same facts as in Problem 31, except that in January 2021, because of a cost-of-living increase, Dons annuity payment was increased to $175 per month. Determine the amount of the 2021 annuity payment to be included in Dons gross income. I am looking for the answer to the second part of the question.