Ramon made the following transactions within three years of his death:

• He gave a long-term certificate of deposit, which he had owned for 10 years, to his sister
• He released his retained power to amend a trust that he had created to benefit his children
• He bought a new car and gave it to his brother for his birthday
• He established an irrevocable living trust to provide for his children's education with his brother as the trustee, and funded the trust with $100,000

Which of these transactions will be included in Ramon's gross estate?

A)

The irrevocable living trust

B)

The long-term certificate of deposit

C)

The new car

D)

The release of his retained power to amend the trust