In each of the following cases, determine the amount includible in David's gross estate:

a. An account balance of $200,000 in an IRA that the beneficiary immediately withdrew.

b. A commercial annuity with a present value of $60,000, payable to David's wife, Selma, who contributed 40 percent oft he purchase price.

c. A qualified pension annuity with a present value of $180,000, one-third ofw hich is attributable to David’s own contributions, payable to Selma.

d. Alump-sum distribution from a qualified profit-sharing plan of $30,000, payable to David’s son, Kyle, who used five-year averaging.