Answer by Dr. Diego Guevara, Accounting and Tax Research Leader of actualicese.com to the question
9. A man dies and his wife receives 84,000,000 for life insurance last year. Are you required to declare as an occasional gain?
Question & Answer Session, Thursday, July 22, 2010
It is taken in line 50 of "Exempt Income"
See page 97 of the booklet for form 210