The death benefit from a life insurance policy is not taxable to the beneficiary who receives the death benefit payment. John Doe purchases a life insurance policy and, over the years, the premium he paid was $75,000. The cash value buildup in the policy was $145,000. At John's death, his wife, Jane, receives a check from the insurance company for $250,000. On what amount of the death benefit will Jane pay taxes? OA) $250,000 B) $0 OC) $145,000 OD) $75,000