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 $9,000, which she elected to receive in a lump sum in 2019. How much of the lump-sum death payment is taxable?