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On the date of her death, Ava owned an insurance policy (face amount of $500,000) on the life of Benjamin (Ava's son) with herself as

On the date of her death, Ava owned an insurance policy (face amount of $500,000) on the life of Benjamin (Ava's son) with herself as the designated beneficiary. The policy has a cash surrender value of $50,000 when Ava died. How much is included in Ava's gross estate?

a.$0

b.$50,000

c.$250,000

d.$500,000

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