Which of the following are included in the gross estate:

A) Proceeds from a life insurance policy owned by the decedent insured that was assigned to an ILIT two 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.

It is not D