Enroll had an annuity starting date after 1986. his total cost in his annuity was $22000 . enroll began receiving his pension in early January of the year he retired and continued to receive his annuity payments on the 5th of each month . he was able to exclude $215 per month from his income. Errol died on December 29th of the tax year , in the tenth year of his retirement . he had no surviving annuitant. what is his unrecovered basis in the annuity ?