Minnie owns a qualified annuity that cost $78,000. The annuity is to pay Minnie $650 per month for life after she reaches age 65. Minnie turns 65 on September 28, 2020, and receives her first payment on November 1, 2020. Refer to the Annuity payment tables to answer the following questions.

a. Minnie has a gross income of ________ from the annuity payments she receives in 2020.

b. Shortly after receiving her payment on October 1, 2035, Minnie is killed in an automobile accident. How does the executor of Minnie's estate account for the annuity on her return for the year 2035?

Minnie will be allowed a deduction of _____ on her year 2035 return for the unrecovered investment in the annuity.