1) The Applicable Credit Amount is claimed on:

A) Page 1 of Form 706, directly.

B) Page 5 of Form 706, directly.

C) Form 706, Schedule P.

D) Form 706, Schedule Q.

2) For purposes of determining the marital deduction, the total value of the property passing to the surviving spouse must be reduced by:

A) Generation-skipping transfer and federal estate tax paid out of the marital share.

B) Generation-skipping transfer tax paid out of the marital share.

C) Federal estate tax paid out of the marital share.

Federal estate paid out of the total estate.