If at Wealthy's death, only Plan B were in existence, which of the following describes the

most likely consequence for his estate?

The full value of Plan B would be includible in Wealthy's gross estate under $$2039$ because, among

other reasons, his widow would receive a payment under the plan.

The full value of Plan B would be includible in Wealthy's gross estate under $2033.$

The full value of Plan B would be includible in Wealthy's gross estate under $$2039$ even though no

payments thereunder were payable to Wealthy and he did not possess the right to payment during

his life.

No part of the value of Plan B would be includible in Wealthy's gross estate under $$2039.$

Section $2039$ is not relevant to the analysis of this question because the situation does not involve

an annuity.