Proceeds of a Life Insurance Policy Payable to the Estate's

Proceeds of a life insurance policy payable to the estate's executor, as the estate's representative, are

A) includible in the decedent's gross estate only if the policy was taken out within three years of the insured's death.
B) always includible in the decedent's gross estate.
C) includible in the decedent's gross estate only if the premiums had been paid by the insured.
D) never includible in the decedent's gross estate.