Seymore named his wife, Penelope, the beneficiary of a $100,000 insurance policy on his life. The policy provided that, upon his death, the proceeds would be paid at a rate of $5,000 per year plus interest over a 20-year period. Seymore died June 25, 2013, and in 2019 Penelope received a payment of $5,800 from the insurance company. What amount should she include in her gross income for 2019? a. $800 b. $1,800 c. $5,000 d. $5,800 e. None of the above