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For a straight life immediate annuity in the payout phase with no survivor benefit, how much is included in the owner-annuitant's gross estate at A)

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For a straight life immediate annuity in the payout phase with no survivor benefit, how much is included in the owner-annuitant's gross estate at A) 25% of the annuity's cost basis B) Depends on age at death C) 100% of the annuity's cost basis D) Zero

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