Which of the following statements are correct?

I. Joint tenancy with survivorship is the same as community property.

II$.$ Tenancy by the entirety is an ownership form exclusive to married couples.

III. When a couple moves from a community property state to a common law $($separate property$)$ state, separate property will generally remain separate property.

IV$.$ Property owned as fee simple is included in the gross estate of the decedent.

Question $8$ options:

I, II$,$ and III only

II$,$ III, and IV only

I, II$,$ III, and IV

I, II$,$ and IV only