5. Assume that instead of naming Evergreen House as the beneficiary under the policy, Jean decides to gift the policy to Evergreen House. Which of the following is a likely tax consequence of this gesture by Jean? (A) Jean, at the time of making the gift will receive a charitable donations tax receipt from Evergreen House of $75,000 (the cash surrender value of the $500,000 policy). (B) Upon Jean's death, Jean's estate will receive a charitable donations tax receipt from Evergreen House of $500,000 (the face value of the policy). (C) Upon Jean's death, Jean's estate will receive a charitable donations tax receipt from Evergreen House of $75,000 (the cash surrender value of the $500,000 policy) (D) Jean, at the time of making the gift, will receive a charitable donations tax receipt from Evergreen House of $500,000 (the face value of the policy) provided she consents to paying all premiums due on the policy till her death