Chester is preparing the estate tax return, Form 706, for his deceased brother John. John died December 15, 2017. Which of the following will not be included in John's gross estate?

A. Real estate that will be passed to John when his parents die.
B. Stocks and bonds owned by John at his death.
C. Land that John had signed a contract to sell, but the sale of which was not completed.
D. Property jointly owned by John and his spouse.

Answer: A. Real estate that will be passed to John when his parents die.