Leland pays premiums of $13,500 for an insurance policy in the face amount of $67,500 upon the life of Caleb and subsequently transfers the policy to Tyler for $20,250. Over the years, Tyler pays subsequent premiums of $4,050 on the policy. Upon Caleb's death, Tyler receives the proceeds of $67,500.

As a result, what amount is Tyler required to include in his gross income? $