Marie receives Marc's life insurance policy as part of a divorce settlement. The policy was issued in 1992. Select the statement that correctly describes the value of the transferred policy. Assume the value calculation was prepared immediately prior to the transfer.

A. Total premiums paid.
B. Adjusted Cost Base (ACB).
C. 80% of the Adjusted Cost Base (ACB).
D. Premiums paid plus accrued dividend and interest income