Which of the following are included in the gross estate?

A. Proceeds from life insurance policy owned by the decedent insured that was assigned to a ILIT 2 years before death of the insured

B. A secular trust where the only income beneficiary was the decedent's spouse

C. Property where the decedent had a reversionary interest of less than 1% of the value

D. Gift taxes paid two years prior to the decedent's date of death for gifts made four years earlier