Which of the Following Circumstances Would Cause the Gifted Property $\$ 14,000$

Which of the following circumstances would cause the gifted property to be included in the donor's gross estate? I. Donor retains a life estate in the gift property.
I1. Donor retains the power to revoke or amend the gift.
III. Donor gives more than $\$ 14,000$ to one donee in one year.
IV. Donor dies within three years of gifting land.

A) I, II and III
B) I, II
C) II, IV
D) III, IV