LLinda, a $57-$year$-$old widow, lost her husband in $2022.$ At the time of his death he was employed by the federal government. It was an active participant in federal employees retirement system. His FERS contributions totaled $$28,000$ at the time of his death. Linda will be paid a survivor annuity. She is also entitled to receive a special FERS death benefit of $$87,000$ which she elected to receive in a lump sum in $2022.$ How much of the lump sum death benefit is taxable