Which of the Following Statements Is(are)true for Both Gratuitous and Testamentary

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

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