Elaina, a 57 year old widow, lost her husband in 2019 he was an active FERS employee and his FERS contributions totaled $27,000 at the time of his death.Elaina is entitled to receive a survivor annuity.she is also entitled to receive a special FERS death benefit of $9000 which she elected to receive in a lump sum in 2019.How much of the lump sum death payment is taxable?

A.$0

B.$4500

C.$6000

D.$9000