Don and Roxana Are Husband and Wife and Live in a Common

Don and Roxana are husband and wife and live in a common law state. Pursuant to the estate tax rules applicable to annuities (§ 2039) , which of the following is not a correct statement?

A) Don has a straight-life unmatured annuity. Upon his death, none of the annuity is included in his gross estate.
B) Don's retirement plan, to which his employer contributed 50%, is in the form of an annuity with a survivorship feature covering Roxana. Upon Don's prior death, 50% of the value of the survivorship feature is included in his gross estate.
C) Don has an annuity with a survivorship feature covering Roxana and to which she contributed 50% of the premiums. Upon Don's prior death, only 50% of the value of the survivorship feature is included in his gross estate.
D) Don has an annuity with a survivorship feature covering Roxana. If Roxana dies first, nothing regarding the annuity is included in her gross estate.
E) None of the above statements are false.