At the Time of His Death,Lance Held a Life Estate

At the time of his death,Lance held a life estate in the LM Trust.Under which of the following circumstances will the LM Trust be included in his gross estate?

A) The trust was created by Lance and was revocable.He released the power to revoke four years before his death.
B) The trust was created by Lance and is irrevocable.
C) The trust was created by Lance's father.
D) The trust was created by Lance's deceased wife and the executor of her estate did not make a QTIP election.
E) Choices a.and b.but not c.and d.