254. Rudolph dies in 2018, having made taxable gifts of $3 million during his lifetime and having no taxable estate. An election is made on Rudolphs estate tax return to permit Deborah, his wife to Rudolph's deceased spousal unused exclusion amount. As of Rudolphs death, Deborah has made no taxable gifts. Therefore, Deborah's applicable exclusion amount, which she may use for lifetime gifts or for transfers at death is what amount?

A. $0B. $8,180,000C. $11,180,000D. $19,360,000