All the following will be brought back into the donor’s gross estate for federal estate tax purposes EXCEPT:

All the following will be brought back into the donor’s gross estate for federal estate tax purposes EXCEPT:
A . a gratuitous transfer of real property with a reserved right to use and enjoy it for life
B . a gratuitous transfer of real property to a revocable inter vivos trust
C . an outright, gratuitous transfer of real property in contemplation of death
D . the gift taxes paid last year on a gratuitous transfer of real property

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Answer: C