Which of the Following Statements Is(are) True for Both Gratuitous

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

A) A unified credit of up to $1 million reduces the tax on any transfer.
B) An annual exclusion offsets any transfer up to $12,000.
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 these are true.