Seymore named his wife, Penelope, the beneficiary of a $$100,000$ insurance policy on his life. The policy provided that, upon his death, the proceeds would be paid at a rate of $$4,000$ per year plus interest over a $25-$year period. Seymore died June $25$ of last year, and in the current year Penelope received a payment of $$6,200$ from the insurance company. What amount should she include in her gross income for the current year?