Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) If a transferor retains voting rights in stock of a controlled corporation for the transferor's lifetime, the stock is included in the transferor's gross estate.
B) All gift taxes paid by the decedent on gifts made within five years of the date of death must be included in the gross estate.
C) The gross- up rule applies to the gift tax triggered by a gift during a three- year look- forward period.
D) All of the above are false.