Which of the Following Is a True Statement

Which of the following is a true statement?

A) Serial gifts are limited in scope because only $10,000 can be transferred each year tax-free to any specific donee.
B) Leaving all property to the surviving spouse maximizes the marital deduction and therefore minimizes total transfer taxes on the estates of both spouses.
C) Serial gifts can move significant amounts of wealth only if employed by multiple donors.
D) A bypass provision in the will of the deceased spouse is designed to use the applicable credit of the deceased spouse by transferring property to beneficiaries other than the surviving spouse.
E) None of the choices are true.