5. Which of the following circumstances would cause the gifted property to be included in the donors gross estate? I. Donor retains a life estate in the gift property. II. Donor retains the power to revoke or amend the gift. III. Donor gives more than $12,000 to one donee in one year. IV. Donor dies within three years of gifting land. a. I, II and III b. I, II c. II, IV d. III, IV