Donald was killed in an accident while he was on the job in 2010. His employer provided Donald with group term life insurance of $250,000 (twice his annual salary), which was payable to his widow, Darlene. Premiums on the policy totaling $2,700 have been included in Donald’s gross income under SS 79. Darlene received the $250,000 as a lump sum in 2010. Darlene also received Donald’s accrued bonus of $20,000. In addition, Donald had purchased a $100,000 life insurance policy (premiums totaled $70,000) that paid $200,000 in the event of accidental death. The proceeds were payable to Darlene, who elected to receive installment payments of $30,000b each year for a 10-year period. She received her first installment this year. What is Darlene’s gross income from the above in 2010?