For a cash value life insurance policy that is in the premium-paying stage, what is the gift tax value when the insured owner makes a gift of the policy? OA) O B) The amount that an insurer would charge for a single-premium policy of the same amount at the insured's attained age C) The sum of all premiums paid for the policy O The interpolated terminal reserve, plus the unearned premium plus accumulated dividends minus outstanding loans D) The amount an insurer would charge for a single-premium policy of the same amount, using the insured's age when the policy was originally purchased