Flowers, a married taxpayer, purchased an annuity for $$64,400$ that will pay $$700$ per month over the life of Flowers and

Flowers's spouse. At the time of purchase, the couple's joint life expectancy was $23$ years. Flowers received payment

beginning April $1,$ Year $1,$ amounting to $$6,300$ in the first year of the annuity contract. How much is includible in Flowers's

gross income in the first year?

$$0$

$$2,100$

$$6,300$

$$4,200$