Which of the following might result in life insurance proceeds that are taxable to the recipient?

a. A life insurance policy in which the insured is the son of the taxpayer and the beneficiary is the taxpayer

b. A life insurance policy transferred by a partner to the partnership

c. A life insurance policy transferred to a creditor in payment of a debt

d. A life insurance policy purchased by a taxpayer insuring his or her spouse

e. A life insurance policy purchased by a corporation insuring an officer