If a deceased person has "incidents of ownership" in a life insurance policy at the time of his or her death, the death benefits are included in the decedent's gross estate. When would the decedent not have incidents of ownership?

a.When the decedent is authorized to change beneficiaries.

b.When the decedent assigned the policy proceeds as security for a loan.

c.When the decedent can cancel the policy at any time during his lifetime.

d.When the decedent paid none of the policy premiums.