If Your Estate Is $500,000 Over the Maximum Tax-Exempt Limit

If your estate is $500,000 over the maximum tax-exempt limit, one way to avoid paying estate tax on the excess would be to

A) hide $500,000 in cash and bury it in the yard, leaving a secret map.
B) order the estate to make a $500,000 charitable contribution since the amount contributed would not be subject to estate tax.
C) gift the $500,000 to your children after your death but before the estate is settled.
D) None of these schemes will avoid the estate tax.