Which of the following assets would be included in a debtor’s bankruptcy estate in a liquidation proceeding?
　　A. An inheritance received 270 days after the petition was filed.
　　B. Proceeds from a life insurance policy received 90 days after the petition was filed.
　　C. Property from a divorce settlement received 365 days after the petition was filed.
　　D. Wages earned by the debtor after the petition was filed.
　　Answer：B
　　B is corrent. The debtor’s bankruptcy estate includes property owned by the debtor when the bankruptcy petition is filed. It also includes property owed to the debtor as of the filing as well as income from property owned by the debtor. Additionally, property received by the debtor within 180 days after the petition is filed is part of the estate if it is received by inheritance, bequest, or devise, or from life insurance, a divorce decree, or a property settlement with one’s spouse.
　　A is incorrect because an inheritance must be received within 180 days after the filing of the petition to be part of the estate.
　　C is incorrect because property from a divorce settlement must be received within 180 days after the filing of the petition to be part of the estate.
　　D is incorrect because debts other than those received by inheritance, bequest, or devise, or from life insurance, a divorce decree, or a property settlement with one’s spouse are not part of the estate if received after the filing.