Glenn is an insurance agent and he has just inherited an account, Bill and Irene. When Glenn meets with them for the first time, he reviews an existing policy that they have which was purchased on Bills life for their son George when he was born in November 1982. Since that time, George passed away and they forgot about the policy. The policy is a $10,000, 20 Limited pay Whole Life Participating policy. They ask Glenn how they can change it so that Irene can receive the death benefit in the most tax efficient manner? a) they can gift the policy to Irene b) they can add Irene as the beneficiary on the policy c) they can surrender the policy to Irene d) they can rollover the policy to Irene