In which of the following cases will the insurance proceeds be includible in Bertram’s estate?

a. Bertram purchased the policy on his life 11 years ago and transferred all rights to it to Donna, his daughter, five years before he died.

b. Same as (a), but the transfer took place two years before Bertram’s death.

c. ‘Two years before he died, Bertram talked his wife into buying a policy on his life. The only available funds during the marriage came from Bertram’s salary.

d. Unknown to Bertram, because Donna was concerned about his health, she bought a term policy on his life seven months before he died.