help on 26 and 27 !!

27. At the age of 68 , Donna elected a straight life-only income option for the payout of her $150,000 deferred annuity. She received monthly payments for three years, totaling $42,000, and then she died. How much will her beneficiary receive? (Search Chapter 4 ) a. $150,000 b. $108,000 c. $42,000 d. $0 28. The exchange of one annuity contract for another is a tax-free transaction under the rules of: (Search Chapter 5) a. IRC Section 72(t) b. FINRA Rule 2330 c. IRS Revenue Ruling 2003-51 d. IRC Section 1035