With no explanation, chose the best option from "A", "B", "C" or "D". Cas. and Sur. Co., 435 F.3d 252, 260 (3d Cir.2006) (“It has long been the rule in this Circuit that insurance policies are considered part of the property of a bankruptcy estate”) (citing Estate of Lellock v. The Prudential Ins. Co. of Am., 811 F.2d 186, 189 (3d Cir.1987)); In re Louisiana World Exposition, Inc., 832 F.2d 1391, 1399 (5th Cir.1987); In re SN Liquidation, Inc., 388 B.R. 579, 583-584 (Bankr.D.Del.2008) ("Insurance policies purchased and paid for by a debtor are property of the estate.”); In re World Health Alternatives, Inc., 369 B.R. 805, 809 (Bankr.D.Del.2007) ("It is clear that insurance policies purchased and paid for by a debtor are property of the estate."); In re A (Bankr.E.D.N.Y.1999) (same); but see In re Circle K Corp., 121 B.R. 257 (Bankr.D.Ariz.1990) (<HOLDING>). 31 . See In re Allied Digital, 306 B.R. at

A: holding that the proceeds of a liability insurance policy were not property of the estate
B: holding the real estate sale proceeds
C: holding that because proceeds of a letter of credit were not secured by estate collateral the proceeds were not property of the estate
D: holding that where the policy names only the directors or officers as insured the proceeds are not property of the estate
A.