Assets transferred to which of the following trusts will be included at the time of the grantor’s death in the grantor’s gross estate for federal estate tax purposes?
I Revocable living trust
II Testamentary trust
III Irrevocable inter vivos trust
IV Funded revocable trust
A. I and II only
B. III and IV only
C. I, II and IV only
D. I, III and IV only