Gary Grant made all of the following gifts within three years of his death:

Funded a charitable remainder annuity trust (CRAT) naming himself and his spouse as income beneficiaries and a qualified charity to receive the remainder.

Funded a grantor retained income trust (with a term of 10 years) that named his children as remainder beneficiaries.

Funded an irrevocable life insurance trust (ILIT) with an existing term policy on his life.

Assigned to his children his life estate granted to him by his father in a mountain cabin.

Which of the above listed assets are included in Garys gross estate?

I and II only

II and IV only

III and IV only

I, II, and III only