Answer :
Answer:
amount taxable = $61,000
Explanation:
given data
face value = $100,000
cash surrender value = $27000
time = 7 year
paid = $12,000
solution
when policy is transfer here for for valuable consideration
amount taxable = amount collected - premiums Russ paid- consideration paid .......1
put here value and we get
amount taxable = $100,000 - $27,000 - $12,000
amount taxable = $61,000