Under the Uniform Simultaneous Death Act, if the insured and primary beneficiary die in a common accident and evidence cannot prove who died first, how are proceeds distributed?

• AAs if the insured had died first, paying the proceeds to the primary beneficiary's own heirs
• BProceeds are paid to the state tax board
• CProceeds are kept permanently by the insurer
• DAs if the beneficiary died first, paying proceeds to the contingent beneficiary or insured's estate