Which of the following is included in a decedent’s gross estate?

I. Cash values of life insurance contracts that the decedent owned on the spouses life.

II. Decedent’s life insurance proceeds payable to the spouse; spouse is policy owner.

III Decedent’s pension with a 50 percent joint and survivor option.

IV. Decedent’s single life annuity.

A. I, II, III, IV.

B. II, IV.

C. I, III.

D. I, IV.