Noah is the insured under a nonparticipating whole life insurance policy with a face value of $150,000, a cash value of $35,000, and an annual premium of $1,100. Noah originally purchased the policy 16 years ago, but has decided now that he no longer needs the death protection and therefore will surrender the policy for its full $35,000 cash value. How much of that amount, if any, will be subject to taxation in the year that the policy is surrendered? (Round your answer to the nearest dollar. Do NOT include a dollar sign or a comma in your answer.) Your