For the 2010 Calendar Year Only,the Federal Estate Tax Does

For the 2010 calendar year only,the federal estate tax does not exist.Which of the following is not correct?

A) The one year absence of this tax creates peculiar incentives for people with large estates who are nearing the end of their lives.
B) Some people created provisions in their health-care proxies allowing for life support to continue until 2010 so the estate beneficiaries would receive a larger bequest.
C) The estate tax usually applies to about 5,500 taxpayers per year.
D) Before 2010, the estate tax was approximately 20 percent of the total estate.