Jane, who is an investor in various types of financial instruments, seeks out policy owners who would like to generate cash, but whose insurance companies are unwilling to cash them in. As a result, she locates an individual who owns a policy worth $500,000 and purchases it from them. The policy holder lives another five years and, by the time they pass away, the policy is worth $600,000. When Jane receives the $600,000 from the insurance company, what will be the tax impact?