Nancy, who is $59$ years old, is the beneficiary of a $$245,000$ 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.

a$.$ She receives the $$245,000$ proceeds as a lump$-$sum payment.

b$.$ She receives the proceeds at the rate of $$4,675$ a month for five years.

c$.$ She receives the proceeds in monthly payments of $$1,390$ over her remaining life expectancy $($assume she will live $25$ years$).$

d$.$ 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?

$\backslash$table$[[$a$.$ Taxable insurance proceeds$],[$b$.$ Taxable insurance proceeds per month$],[$c$.$ Taxable insurance proceeds per month$],[$d$.$ Taxable insurance proceeds per month$]]$