Which of the following is a tax consequence associated with a self-canceling installment note (SCiN), assuming that the seller dies before collecting the note: 1. The value of the assets held in the installment note "pour over" into a Family Limited Partnership. 2. The yalue of the installment note increases. 3. There is no inclusion in the estate, since there is no property left to pass on to others. 4. The value of the assets held in the note are includible in the grantor's gross estate under Code Sec. 2036(a)