Determine how much of the life insurance is included in the decedent's estate for the following scenarios.

a.	At the time of her death, Sally owned a life insurance policy on the life of her niece, face amount of $100,000 and replacement value of $20,000, with Mickey (her nephew) as the designated beneficiary.
b.	At the time of death, Moran was the insured under a policy (face amount of $150,000, cost of $60,000) owned by Archie with Ruby as the designated beneficiary. Moran took out the policy 10 years ago and immediately transferred it as a gift to Archie. Under the assignment, Moran transferred all rights in the policy except the right to change beneficiaries. Moran died without having exercised this right, and the policy proceeds are paid to Ruby.