Leland pays premiums of $10,000 for an insurance policy in the face amount of $50,000 upon the death of Caleb. Leland subsequently transfers the policy to Tyler for $20,000. Over the years, Tyler pays subsequent premiums of $5,000 on the policy. Upon Calebs passing, Tyler receives the proceeds of $50,000. A)What amount must Tyler report as income? B) If Leland had transferred the policy to the partnership of Caleb, Leland, and Tyler, how much would the partnership report as income upon Calebs passing?