Donald was killed in an accident while he was on the job in 2013. His employer had provided Donald with group term life insurance of $160,000 (twice his annual salary), which was payable to his widow, Darlene. Premium on this policy totaling $2,700have been included in Donald's gross income. Darlene received the $160,000 as a lump sum in 2011. Darlene also received Donald;s accrued bonus of $20,000. In addition, Donald had purchased a $100,000 life insurance policy (premium totaled $70,000) that paid $200,000 in the event of accidental death. The proceeds were payable to Darlene, who elected t receive installment payments of $25,000 each year for a 20-year period. She received her first installment this year. What is Darlene's gross income from the above in 2013