After a Prolonged Illness,Claire Has Been Diagnosed as Having a Terminal

After a prolonged illness,Claire has been diagnosed as having a terminal illness.Which of the following procedures best improves her Federal gift and estate tax situation?

A) She makes gifts to family members to help her estate qualify under § 6166 (extension of estate tax payments relative to an interest in a closely held business) .
B) She issues large notes made payable to loved ones to increase her future § 2053 deductions for claims against the estate.
C) She makes gifts of her life insurance.
D) She makes enough taxable gifts to keep from losing any of her $5 million gift tax exemption equivalent.
E) None of the above.