Under the three (3) year date of death rule, which of the following transfers of property made within three (3) years of the decedents death will be included in the decedents gross estate. I. All gifts made within three (3) years of death. II. All annual exclusion gifts made within three (3) years of death. III. All sales of real estate made within three (3) years of death.

a. I only

b. I and II

c. I and III

d. I, II, and III

e. None of the transfers are subject to inclusion.