Which of the Following Would Not Be Included in the Gross

Multiple Choice

Which of the following would not be included in the gross taxable estate of the decedent?

A) the death benefits from a life insurance policy owned by the decedent at the time of death and payable to a living named beneficiary,
B) jointly owned property passing by right of survivorship,
C) tangible property of the decedent,
D) all of this property would be included in the gross taxable estate of the decedent.