For 2014,the Federal Tax Code Allows an Estate Valued at Up

For 2014,the federal tax code allows an estate valued at up to $5.34 million to be transferred tax free to any heir.If the estate is valued at more than $5.34 million,the amount over $5.34 million will be taxed at

A) 25 percent.
B) 30 percent.
C) 40 percent.
D) 55 percent.