Gretchen made the following transfers during her lifetime. Which assets are included in her gross estate?

1. In the last week of Gretchens life she transferred $1.5 million of rare coins to her children.
2. Gretchen has a special power of appointment in a trust established by her grandfather that is worth $1,000,000 at Gretchens death.
3. Four years ago Gretchen made her revocable trust irrevocable when the corpus was worth $300,000. When she died last month, the trust was valued at $380,000.
4. Gretchen was given a power to direct in her will who would receive the assets from her mothers trust, without restriction. At the time Gretchen received the testamentary general power of appointment the trust was valued at $450,000. When Gretchen died, the trust was valued at $600,000.