Which of the following is not 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 revocable trust where the only income beneficiary was the decedent$$s spouse.

C$.$Gift taxes paid two years prior to the decedent$$s date of death on gifts made in those years.

D$.$A gift made $12$ months before death in which gift taxes were paid