21 O Xavier owns a $300,000 whole life policy that has a current cash surrender value (CSV) of $76,325 and an outsanding policy loan of $60,000. The loan carries an interest rate of 4%, compounded annually. The loan was taken out years ago and after the interest payment that he made in the first year, Xavier has not made any subsequent interest payments. If Xavier died today, which of the following would be the CORRECT death benefit? Oa) Ob) $223,675 $232,508 Oc) Od) $235,104 $300,000