At her death Tricia owned a life insurance policy on herself that paid her daughter $500,000 upon her death. The life insurance company paid annual dividends and then retained the dividends until the death of the insured..The policy had accumulated dividends of $25,000 during Tricia's life. What amount, if any, is included in Tricia's gross estate?

$525,000

zerolife insurance proceeds due to the death of the decedent are not included in the decedent's gross estate.

$25,000 if Tricia transferred ownership of the policy within three years of her date of death.

$25,000