This year, Janelle received $140,000 in life insurance proceeds. Under the following scenarios, how much of the $140,000 is taxable? (Leave no answer blank. Enter zero if applicable.)

a. Janelle received the proceeds upon the death of her father, Julio.

Taxable amount: ________

b. Janelle received the $140,000 proceeds because she was diagnosed with colon cancer (life expectancy of six months), and she needed the proceeds for her care.

Taxable amount: ________

c. The proceeds related to a life insurance policy she purchased for $18,900 from a friend in need. After purchase, Janelle paid annual premiums that total $9,800.

Taxable amount: _______