Form 706, cash gift made within 3 years of death

I'm sure this is a very basic question, but -- I'm staring and staring at the form instructions, and can't figure it out. I don't generally prepare gift or estate tax returns.

Taxpayer made a gift of $100k cash to his son, a few days prior to taxpayer's death. In contemplation of death. No strings attached.

(For simplicity, let's ignore the annual gift exclusion amount for now.)

Questions:

1. Is the gift included in the taxpayer's "gross estate" (Form 706 line 1)?
2. Is the gift included in the taxpayer's "adjusted taxable gifts" (Form 706 line 4)?
3. Does the gift get shown on Form 706 Schedule G?
4. Should the gift be reported on Form 709?

I think you're thinking about section 2035, but this is only for a few transfers within 3 years of death, specifically those in sections 2036, 2037, 2038, and 2042. None of those relate to a simple gift of money.

The cash would not be included in the estate, however, it would be an adjusted taxable gift (minus any exclusion amount).

It would not be on Sch G because it is not one of those specific gifts that is included in the estate.

It should be reported on 709.

Thank you for the response -- that all makes sense to me now.