The estate of Michael Roberts was not required to file Form 706, but the executor elected to file anyway in order to pass Michael's DSUE to his surviving spouse. Which of the following assets is eligible to have its value estimated under the simplified valuation rules? A collection of rare coins that Michael left to his daughter. Forty acres of land that Michael's will left to the Habitat Preservation Society (a Section 401(c)(3) charity). Michael's personal residence that he left to his brother. A life insurance policy on Michael's life. The proceeds of the policy were payable 50% to his surviving spouse and 50% to his cousin.