5. Which of the following circumstances would cause the gifted property to be included in the donor's gross estate?

5. Which of the following circumstances would cause the gifted property to be included in the donor’s gross estate?Donor retains a life estate in the gift property.Donor retains the power to revoke or amend the gift.Donor gives more than $12,000 to one donee in one year.Donor dies within three years of gifting land.a. I, II and IIIb. I, IIc. II, IVd. III, IV