Pat and Angie McDonald are married and, by every measure, considered very wealthy. Six weeks ago, Pat passed away unexpectedly. In meeting with their estate attorney, Angie discovers that the bypass trust cannot be fully funded. Pat’s will has provisions for a disclaimer trust.

Which one of the following assets can Angie disclaim into the trust?

A. A life insurance contract owned by Pat naming Angie as the primary beneficiary and their children as the contingent beneficiaries.

B. A taxable brokerage account titled as joint tenancy with rights of survivorship.

C. Pat’s IRA naming Angie as the primary beneficiary and their children as the contingent beneficiaries.

D. Their residence held by a qualified personal residence trust.