Your client, Sheila, is about to begin receiving payments from a deferred annuity that she purchased many years ago. Her investment in the annuity contract was $54,000. She is to receive $500 per month for the rest of her life. Her current life expectancy, based on IRS tables, is 20 years. What amount, if any, of each monthly payment is excludible by Sheila? Group of answer choices $225 $275 $500