Concerning the Formula for the Federal Estate Tax, Which, If

Concerning the formula for the Federal estate tax, which, if any, of the following statements is correct?

A) To arrive at the taxable estate, add only post-1976 taxable gifts.
B) The estate tax due is determined by applying the unified transfer tax rate to the taxable estate.
C) In determining the estate tax due, one of the credits allowed is for state death taxes paid.
D) In determining the estate tax due, a credit is allowed for gift taxes paid (or deemed paid) on post-1976 taxable gifts.
E) None of the above statements is correct.