Concerning the Formula for the Federal Estate Tax

Concerning the formula for the Federal estate tax:

A) The tax base results after any post-1976 taxable gifts are subtracted from the taxable estate.
B) The taxable estate is determined without reduction for any state death taxes paid.
C) A separate $5.12 million exclusion amount is available for each of the Federal gift tax,estate tax,and generation-skipping tax.
D) Any gift tax owed by the decedent at the date of death is deducted in arriving at the taxable estate.
E) None of the above statements is true.