In 1980, W Used Her Own Funds to Purchase a $100,000

In 1980, W used her own funds to purchase a $100,000 paid-up life insurance policy on the life of her husband H.W retained ownership of the policy and designated her oldest daughter D as sole beneficiary.The cost of the policy was $60,000.Assume wife W rather than husband H died in the current year.At date of death, the policy had a replacement cost of $72,000.What amount attributable to the life insurance policy is includible in W's gross estate for Federal estate tax purposes?

A) $0
B) $50,000
C) $72,000
D) $100,000