At His Death Jose Owned Real Estate Worth $22 Million

At his death Jose owned real estate worth $22 million but subject to a mortgage of $7 million. Which of the following is a True statement?

A) $22 million is included in Jose's gross estate.
B) $15 million is included in Jose's gross estate.
C) The $7 million mortgage must be paid by Jose's estate.
D) The $7 million mortgage is not deductible if Jose's will transfers the property to a charity.
E) All of the choices are correct.