Which of the Following Statements Is(are) True for Both Gratuitous

Which of the following statements is(are) true for both gratuitous and testamentary transfers?

A) A charitable and a marital deduction are allowed in computing the taxable transfer.
B) An applicable credit of up to $14,000 per donee per year reduces the tax on any transfer.
C) An annual exclusion offsets any transfer up to $14,000.
D) An election can be made to split a transfer between spouses.
E) All of the choices are true.