With no explanation, chose the best option from "A", "B", "C" or "D". are property of the estate pursuant to 11 U.S.C. § 541(a)(1). See, e.g., A.H. Robins Co. v. Piccinin, 788 F.2d 994, 1001 (4th Cir.), cert. denied, 479 U.S. 876, 107 S.Ct. 251, 93 L.Ed.2d 177 (1986) (“Under the weight of authority, insurance contracts have been said to be embraced in this statutory definition of ‘property.’ ”). This makes sense given the fact that the filing of a bankruptcy petition creates an estate which includes “all legal or equitable interests of the debtor in property as of the commencement of the case.” In re First Central Financial Corp., 238 B.R. 9, 16 (Bankr.E.D.N.Y.1999); 11 U.S.C. § 541(a)(1). In fact, the scope of property of the estate 519 (9th Cir.1986) (“[W]e see no significant distinction between a liability policy that insures the debtor against c (<HOLDING>); In re CHS Electronics, Inc., 261 B.R. 538,

A: holding that because proceeds of a letter of credit were not secured by estate collateral the proceeds were not property of the estate
B: holding that existence of entity coverage was sufficient to bring proceeds into estate notwithstanding absence of claim against debtor corporation
C: holding that the debtor could retain exempt property because it was not property of the estate
D: holding that because no claims had been filed against the debtor existence of entity coverage did not make proceeds property of the estate
D.