Jen purchased an annuity in 2018 when he was 70 years old. Jen paid $30,000 for the annuity. Jen will receive $400 per month for the rest of his life. If Jen receives $4,800 from the annuity in 2021, how much of the $4,800 will constitute taxable income to her? If jen is still alive in 2036 and receives $4,800 from the annuity in that year, how much of that $4,800 will constitute taxable income to him in 2036?