Larry purchased an annulty from an Insurance company that promises to pay him $$1,500$ per month for the rest of his life. Larry pald $$170,820$ for the annulty. Larry is in good health and is $72$ years old. Larry recelved the first annulty payment of $$1,500$ this month. Use the expected number of payments in Exhibit $5-1$ for this problem.

c$.$ What are the tax consequences if Larry dies just after he recelves the $100$ th payment?

$\backslash$table$[[$Amount to be deducted,$$,1,500]]$