What are the amounts includible in Bradford Richman's gross estate in each of the following independent cases?

a. Two years before Brad died, he gave his wife Hilda $10,000 and instructed her to buy $500,000 of term insurance coverage on his life, and she did.

b. Eleven years before Brad died, he irrevocably transferred the $500,000 policy to an insurance trust, retaining only the power to veto any attempts to borrow against the policy.

c. Same as (b), but he relinquished the veto power two years before he died