28. Five years ago, Jason purchased a $400,000 life insurance policy on his life. For each of the following, indicate how much of the $400,000 policy proceeds are included in his gross estate.

a. The proceeds are payable to his estate.

b. The proceeds were paid to his daughter, but Jason retained the right to change beneficiaries.

c. $100,000 of the proceeds will be used to pay debts of his estate with the balance paid to his daughter. Jason retained no rights in the policy.