The Taxable Estate Is the

The taxable estate is the

A) total value of a decedent's property at death.
B) property of a decedent that will be taxed after subtracting for allowable expenses, deductions, and exclusions.
C) price to which a willing seller and a willing buyer would agree for an item in the ordinary course of trade.
D) value of a decedent's property six months after death.