Rebecca is the beneficiary of a $$500,000$ insurance policy on her husband's life. She elects to receive $$52,000$ per year for $10$ years rather than receive the entire amount in a lump sum. Of the amount received each year

A$.$ $$5,000$ per year is tax free as a death benefit.

B$.$ $$50,000$ is taxable income.

C$.$ $$52,000$ is taxable income.

D$.$ $$2,000$ is taxable income.