about tax treatment of lic insurance claim

DEAR SIR, I HOPE YOU ARE FINE SIR

I WANT TO KNOW THAT SUPPOSE

MRS. X RECEIVED INSURANCE CLAIM OF RS.179400 ON DEATH OF MR. X AFTER DEDUCTED T.D.S. RS.20600 HOW MANY TAX HAVE TAX PAYABLE OR REFUND TO MRS. X IN FOLLOWING EACH SITUATION

1)IF SHE PAID HOSPITAL EXP. OF RS. 50000 FOR TREATMENT  MR.X BEFORE DEATH AND INCOME FROM SALARY RS.50000

2)IF SHE DID NOT PAID ANY EXP. TOWARDS TREATMENT OF MR.X AND INCOME FROM SALARY RS.50000

3)IF SHE DID NOT PAID ANY EXP. TOWARDS TREATMENT OF MR.X AND NOT ANY OTHER INCOME