Nancy, who is $59$ years old, is the beneficiary of a $$205,000$ life insurance policy. What amount of the insurance proceeds is taxable under each of the following scenarios?

Note: Do not round any intermediate division. Round your final answer to the nearest whole dollar amount.

She receives the $$205,000$ proceeds as a lump$-$sum payment.

She receives the proceeds at the rate of $$4,075$ a month for five years.

She receives the proceeds in monthly payments of $$1,310$ over her remaining life expectancy $($assume she will live $25$ years$).$

Use the information from $($c$).$ If Nancy lives beyond her $25-$year life expectancy, what amount of each monthly payment will be taxable in the $26$th year?