I need help on questions 11,12,13 please!!

11. At what point are a nonqualified annuity's earnings subject to income tax? a. when they are credited to the contract b. when they are withdrawn from the contract c. when they exceed the amount of premium deposited d. never 12. Ten years ago, John purchased a deferred annuity and named his daughter, Suzanne, as beneficiary. Over the years, John invested $50,000 in the contract; upon his death, the contract was valued at $118,000. Assuming that John died without annuitizing and the contract contained the standard death benefit provision, how much will Suzanne receive? a. $50,000 b. $68,000 c. $118,000 d. $57,000 13. All of the following are conditions for which an annuity carrier commonly waives the charge for early contract surrenders EXCEPT: a. financial hardship b. death c. entry into a nursing home d. disability