Under the annuity rules, all the following are includible in the decedent's estate, except:

a. Alump-sum distribution from a qualified profit-sharing plan to a named beneficiary who waived forward averaging.

b. A commercial joint and survivorship annuity payable to the decedent and the spouse where the spouse furnished the purchase price.

c. The first $100,000 of an individual retirement account payable to the decedent's grandchildren.

d. One-half of a joint and survivorship annuity payable to the decedent and the spouse. The latter's aunt had purchased the annuity for them as a golden anniversary gift.