At Her Death Tricia Owned a Life Insurance Policy on Her

At her death Tricia owned a life insurance policy on her life that paid her daughter$500,000 upon her death. The policy was only valued at $25,000 prior to Tricia's death. What amount, if any, is included in Tricia's gross estate?

A) $25,000 if Tricia transferred ownership of the policy within three years of her date of death.
B) $25,000.
C) $500,000.
D) zero - life insurance proceeds due to the death of the decedent are not included in the decedent's gross estate.
E) zero if Tricia's daughter refused to accept the proceeds.