All the Following Items Are Includible in the Gross Estate

All the following items are includible in the gross estate of the decedent, John Palmer, except:

A) Gift tax paid on a gift made by John two years before his death
B) fte proceeds of life insurance on John's life where all incidents of ownership were transferred to an irrevocable trust 18 months prior to his death
C) fte present value of a joint and survivorship annuity purchased by John's wife, Frieda
D) Property subject to John's testamentary general power of appointment