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Which of the following items owned by an individual at the time of death will be included in the gross estate for federal estate tax purpose?

• $1,500,000 par value of corporate bonds due the year after the decedent’s death.
• $5,000,000 worth of publicly traded stock owned by the decedent.
• $1,000,000 cash dividend declared and of record at the time of the decedent’s death.
• $5,000,000 proceeds of a life insurance policy the decedent transferred four years ago to revocable trust