After a Prolonged Illness, Avery Has Been Diagnosed as Having

After a prolonged illness, Avery has been diagnosed as having a terminal illness. Which of the following procedures best improves her Federal gift and estate tax situation?

A) She issues large notes made payable to loved ones to increase her future § 2053 deductions for claims against the estate.
B) She makes gifts of her life insurance.
C) She makes enough taxable gifts to keep from losing any of her $5 million gift tax exemption equivalent.
D) She makes a donation of cash to the building fund of her church.
E) None of the above.