At His Death Tyrone's Life Insurance Policy Paid His Estate

At his death Tyrone's life insurance policy paid his estate $85,000. What amount, if any, is included in Tyrone's gross estate?

A) $85,000.
B) $85,000 if Tyrone had an incident of ownership of the policy at the time of his death.
C) zero if Tyrone's estate uses the insurance proceeds to pay Tyrone's estate tax.
D) zero - life insurance proceeds due to the death of the decedent are not included in the gross estate.
E) zero if Tyrone did not transfer any ownership of the policy within three years of his date of death.