Shortly before boarding a plane for Omaha, Jill Henning inserted $25 in an insurance vending machine at the airport. These funds purchased a $1,000,000 policy on her life should the plane crash. The vending machine automatically notified named beneficiaries of the policy, and Jill named her son Brandon as the beneficiary of the policy. The flight subsequently crashed while attempting to land in Omaha, and Jill died. Is the face amount of the policy includible in Jills estate? Explain.