Jack died this year. Which of the following items would be excluded from the calculation of his gross estate?

Group of answer choices

Gifts Jack made to his grandkids two years ago - no gift tax was due on the gifts

A personal residence Jack owned with his wife as tenants by the entirety

A vacation home Jack gifted to his daughter. He continued using the property on weekends and he paid all of the property maintenance expenses.

A life insurance policy that Jack owned on himself with his wife listed as beneficiary