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If someone buys an annuity which pays them $600 per month for the rest of their life. They paid $80k for it. Based on IRS

If someone buys an annuity which pays them $600 per month for the rest of their life. They paid $80k for it. Based on IRS tables, they are expected to live 16 years. When that person collected the 200th annuity payment, how much should they include in their gross income?

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