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Seymour Thomas named his wife, Penelope, the beneficiary of a $100,000 (face amount) insurance policy on his life. The policy provided that upon his death, the proceeds would be paid to Penelope with interest over her present life expectancy, which was calculated at twenty-five years. Seymour died during 2013, and Penelope received a payment of $5,200 from the insurance company. What amount should she include in her gross income for 2013?