9 In which sentence is the underlined clause an adverb clause?
We can harness solar energy wherever the sun shines.
Plate collectors, which capture the energy from the sun, are used to heat water and homes.
The study of solar energy has turned into a science that has a goal of creating renewable energy sources.

In 2015, lori assigned a paid-up whole life insurance policy to an irrevocable life insurance trust (ilit) for the benefit of her three children. the ilit contained a crummey provision for the benefit of each child. at the time of the transfer, the whole life insurance policy was valued at $200,000, and since lori had not made any other taxable gifts during her lifetime, she did not owe any gift tax. lori died in 2016, and the face value of the whole life insurance policy of $2,000,000 was paid to the ilit. regarding this transfer, how much is included in lori’s gross estate at her death?