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26-04-2024
Business

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A taxpayer died, leaving a large estate. At that time, the taxpayer solely owned a $1,000,000 life insurance policy listing the surviving spouse and each of the three children as equal beneficiaries. What is the gross estate amount, if any, for this policy?

a. $500,000
b. $750,000
c. $0
d. $250,000
e. $1,000,000

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