13-4. Receivable under insurance policies: Life insurance, with estate as revocable benefi- ciary P1,000,000 Life insurance, with estate as irrevocable benefi- 500,000 ciary Life insurance, with spouse as revocable beneficiary 800,000 Life insurance, with spouse as irrevocable benefi- 1,200,000 ciary 300,000 600,000 Receivable under insurance policies: Accident insurance, for injury Health insurance, for sickness Property insurance, for loss by fire Crop insurance, for growing crop destroyed How much will be included in the gross estate? 1,100,000 750,000