Larry purchased life insurance from Liberty Mutual Bank naming himself as the insured. If Larry were to die the proceeds would be $1 million dollars. Larry named his wife, Becky, as the sole beneficiary of the policy proceeds. After retaining an estate tax attorney, Larry decides to transfer the policy from himself to his wife.

Before Larry's transfer, Larry made $1,000 in premium payments. After Larry's transfer, Larry's wife makes all remaining premium payments. At the time of Larry's death two years later, the total premium payments made on the policy were $10,000. How much of the policy proceeds, if any, are included in Larry's estate?

A. $10,000

B. $1 million

C. $100,000

D. $0

E. None of the above.