Which of the following items would be included in a decedent's gross estate for federal estate

tax purposes?

a life insurance policy on the decedent's life that was transferred by the decedent $2$ years earlier to an

irrevocable trust for the benefit of her children

proceeds of a wrongful death suit brought by the decedent's executor against the drunk driver who

caused the decedent's death

real estate given to the decedent by an aunt that, in accordance with the aunt's will, passes to the

decedent's sister at the decedent's death

property in a trust established by the decedent's father for his grandchildren with the decedent and

the decedent's sister as cotrustees of the trust