Under which of the following scenarios would the death benefit of a life insurance policy be included in the gross estate of the deceased if they were both the owner of the policy and the insured?

	A $1,000,000 policy was just purchased in an ILIT one month ago.
	A $1,000,000 policy was transferred to an ILIT four years ago.
	A $1,000,000 policy was purchased in an ILIT one year ago.
	A $1,000,000 policy was transferred to an ILIT two years ago.