Marys husband Ben died during the current year. She was the beneficiary of his life insurance policy in the face amount of $200,000. Because Mary likes to go on expensive vacations, she is concerned that she will spend all the money in a few months. She decides to leave the money with the insurance company and will take the money out over a period of 10 years. In the current year, Mary receives a check for $23,000 from the insurance company. What are the tax consequences, if any, of this payment to Mary?