At the Time of His Death,Jason Was a Participant in Silver

At the time of his death,Jason was a participant in Silver Corporation's qualified pension plan and group term life insurance.The balance in his pension plan is: The term insurance has a maturity value of $100,000.All amounts are paid to Pam,Jason's daughter.One result of these transactions is:

A) Pam must pay income tax on $300,000.
B) Pam must pay income tax on $1,100,000.
C) Jason's gross estate must include $1,100,000.
D) Jason's gross estate must include $1,500,000.
E) None of the above.