At his death, Tyron owned a life insurance policy on his life that paid his wife $300,000 upon his death. The policy was only valued at $25,000 prior to Tyron's death. What amount, if any, is included in Tyron's gross estate? Multiple Choice $300,000 $25,000 $25,000 if Tyron transferred ownership of the policy any time prior to his date of death Zero - life insurance proceeds paid to a surviving spouse are excluded from a gross estate Zero, if Tricia's daughter refused to accept the proceeds