Ellen paid $$20,000$ in net premiums for her $$100,000$ life insurance policy. She has been diagnosed with a terminal illness and has an $18$month life expectancy. If she sells her life insurance policy in a viatical settlement for $$70,000,$ how much of the settlement, if any, will she be required to include in her income in the year she receives the settlement?

$$ a$.$ $$0$

b$.$ $$30,000$

c$.$ $$50,000$

d$.$ $$70,000$