Leland pays premiums of $34,750 for an insurance policy in the face amount of $173,750 upon the life of Caleb and subsequently transfers the policy to Tyler for $52,125. Over the years, Tyler pays subsequent premiums of $10,425 on the policy. Upon Calebs death, Tyler receives the proceeds of $173,750. As a result, she is required to include $________ in her gross income.