In 1992, When Sherry Was 56 Years Old with an Additional

In 1992, when Sherry was 56 years old with an additional life expectancy of 20 years, she purchased a single life annuity for $200,000 that was to pay her $15,000 per year for life starting in 1995. Sherry just received her $15,000 payment for 2017. How much of the $15,000 must Sherry include in income?

A) 0
B) $5,000
C) $10,000
D) $15,000