Please cite the applicable regulation, case, or other authority in support of your answer. Please note if the answer is yes or no, and could be it depends please state what the issue is and what additional information you would need to answer the problem.

1. D died on May 1, at the age of 55. He was survived by his wife, W (aged 52), a son S (age 32), his father F (age 80) and his sister A (age 60). At the time of his death, D owned or had interests in the following property:

A) New York City bonds (purchase price: $95,000 ; face value: $100,000 ; market value on May 1: $98,000)

B) Common stock by F, income to D for life, remainder to Fs grandchildren, but if none survive F, to D or his estate.

E) trust created by F, income to D and W for life, remainder to Ws estate.

F) Trust created by F, income to D for life, remainder to whomever D appoints by will.

G) Life insurance policy on the life of W (face amount: $10,000 ; cash surrender value: $7,500).

Which of the preceding items are includable in Ds gross estate?