I inherited an annuity from my sister in 2019. Value is $105871.15 and taxable amount is $21,799.89. Trying to figure out the best option to take – lump sum or the 5 year option for the tax purposes. Is the interest always taxed first – wondering if I took the 5 year plan would the $20,000 or so be all taxable amount that year or would only $5000 or so be taxable? Thank you.