Question 17 of 100. The financial account that is NOT included in the Schedule B, Compliance Requirement for Foreign Accounts and Trusts, is OA commodity futures or options account OA savings account in a foreign bank held by a United States citizen with a financial interest in or signature authority or other authority over the account An account maintained with a branch of a foreign bank that is physically located in the United States An insurance policy or annuity with cash value Mark for follow up