Which of the following items would be included in the gross estate of a decedent who died this year?

1. Clothing and personal effects of decedent
2. Stock (now worth $50,000) transferred (as a gift) to her daughter five-years ago when it was worth $20,000.
3. Land owned as a joint tenant with her husband
4. Proceeds of a $1 million life insurance policy on the decedents life owned by the her husband & payable to him