Assets transferred to which of the following trusts will be included at the time of the grantors death in the grantors gross estate for federal estate tax purposes?

I Revocable living trust

II Testamentary trust

III Irrevocable inter vivos trust

IV Funded revocable trust

A. I and II only

B. III and IV only

C. I, II and IV only

D. I, III and IV only