Which of the following are included in the gross estate: a.Proceeds from a life insurance policy owned by the decedent insured that was assigned to an ILIT two years before death of the insured. b.A secular trust where the only income beneficiary was the decedent’s spouse. c.Property where the decedent had a reversionary interest of less than 1% of the value. d.Gift taxes paid two years prior to the decedent’s date of death for gifts made four years earlier