Walter is considering a buy-sell agreement with the other two owners of Bargain Auto Parts, Inc. Which of the following statements concerning the use of a buy-sell agreement is correct? a. Under a cross-purchase agreement the death benefit amounts of the insurance policies Walter purchased on the lives of the other owners will be included in Walter's gross estate. b. If the corporation purchases all of Walter's stock, the payment to Walter will be treated as a dividend for federal income tax purposes. c. Under a cross-purchase agreement the insurance Walter purchased on the lives of the other owners will be included in Walter's gross estate at replacement cost value. d. At Walter's death, Charles and Ed can purchase the life insurance policies that Walter owned on their lives from his estate, but the policies will be subject to federal income tax