In each of the independent situations below, determine the Federal estate and gift tax consequences of what has occurred. 

a. Mary purchases an insurance policy on Gene’s life and designates Tanisha as the beneficiary. Mary dies first, and under her will, the policy passes to Gene.

b. Gene purchases an insurance policy on Mary’s life and designates Tanisha as the beneficiary. Tanisha dies first one year later.

c. Gene purchases an insurance policy on his life and designates Mary as the beneficiary. Gene dies first, and the policy proceeds are paid to Mary.