Of the following statements regarding the estate tax, which is false? A decedent's gross estate for estate tax purposes will include all assets he owns at the date of her death. A decedent's gross estate for estate tax purposes will not include life insurance policies he owned on his life. Qualifying charitable contributions made by his estate reduces a decedent's taxable estate. A decedent's taxable estate is reduced by the amount of the property transferred from his estate to his/her surviving spouse