At the time of his death, Lance retained a life estate in the LM Trust. Under which of the following circumstances will the LM Trust not be included in his gross estate?

The trust was created by Lances father.

The trust was created by Lance and was revocable. He released the power to revoke four years before his death.

The trust was created by Lance and was revocable. He released the power to revoke two years before his death.

The trust was created by Lance and is irrevocable. He released the power to revoke two years before his death.