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Larry purchased an annuity from an insurance company that promises to pay him $$7,500$ per month for the rest of his life. Larry paid $$919,800$ for the annuity. Larry is in good health and is $72$ years old. Larry received the first annuity payment of $$7,500$ this month. Use the expected number of payments in Exhibit $5-1$ for this problem.

c$.$ What are the tax consequences if Larry dies just after he receives the $100$th payment?