Assume that Walter died today. Which of the following statements concerning the joint-and-survivor annuity that would be included in Walter's gross estate is correct? a. No amount attributable to the annuity is includible in Walter's gross estate. b. The includible amount would receive a marital deduction in Walter's estate. c. The includible amount is the future value of the total annuity payments to Judy. d. The includible amount is the purchase price less any payments received