In 2005, Henry purchases a $100,000 whole life insurance policy on his life and names his wife, Jamie, as beneficiary. At the time, Henry was not aware that Jamie secretly wanted to end their marriage of fifty years. Jamie's heart belonged to another, but Henry didn't know this. When he purchased the policy, Henry retained the right to name the beneficiary and to borrow against the cash value of the policy. Henry considered the cash value a valuable investment that also provided insurance protection in the event of his death. In 2015, Jamie confronted Henry and told him of her desire to end their marriage. Henry was heartbroken, but he knew he could not change Jamie's mind. The divorce became final on December 1, 2015 and Jamie married the man she secretly loved. After Henry divorced Jamie, he told his family that he would make them all the beneficiaries of his life insurance policy. In March 2016, while traveling to town to pick up parts for his machinery, Henry was involved in an accident and suffered fatal injuries. At Henry's death he was survived by his brother, Jeffrey, and his sister, Sally. No children were born to Henry and Jamie during their marriage. Jamie, now married to her new husband, Brad, also survived. After Henry's death, Jeffrey and Sally went through Henry's papers and found the insurance policy. Jeffrey notified the company of Henry's death. The insurance company then notified Jamie that she was still the beneficiary of the policy and made arrangements to pay the proceeds to her. Would any amounts of the life insurance proceeds be included in Henry's estate? Why or Why not?