In which of the following situations would the death proceeds from a life insurance policy on the decedent’s life be included in the decedent’s gross estate?

In which of the following situations would the death proceeds from a life insurance policy on the decedent’s life be included in the decedent’s gross estate?

Which of the following would cause the proceeds of life insurance on the decedent’s life to be included in the decedent’s gross estate? The decedent possessed any incidents of ownership in the policy at the time of death. The proceeds are payable to the decedent’s estate.