On January 1, 2022, when Chuck was 90 years old, he purchased an annuity contract for $45,000. The contract was to pay $10,000 per year over his remaining life. The life expectancy for someone who is 90 years old is 5 years. Chuck dies on January 5, 2023, having only received the annuity payment for 2022. How much of his unrecovered cost can his executor deduct on his final tax return?