When Mr$.$ Shortlived was $71$ years old, an insurance salesman convinced him to invest $$4500$ of his after$-$tax dollars into an annuity that would pay him $$1200$ every year for the rest of his life. At that time, according to the IRS mortality tables, Mr$.$ Shortlived's life expectancy was fifteen years. However, Mr$.$ Shortlived died after only collecting one annual payment of $$1200.$ On his final tax return, how much of a deduction for unrecovered basis should be claimed?

Question $17$ options:

$$900$

$$1200$

$$0$

$$4500$

$$18,000$

$$4200$