Several years ago, an unmarried taxpayer retired and began receiving monthly pension checks in the amount of $2,200. During his working years, the taxpayer contributed $52,000 to his employer's pension plan with after-tax dollars. Using the taxpayer's age at the time the payments begin, according to the IRS tables, the taxpayer's number of expected monthly payments were 260. After receiving 90 payments, the taxpayer dies. What amount can the taxpayer deduct on his final tax return?