Aamir and Yasmin are married. The retirees are residents and citizens of Canada however, they own a fully furnished condominium in Arizon where they spend the winter months. The property is valued at $650,000. They maintain a chequing account at Bank of America with a current balance of $30,000. In addition, Aamir and Yasmin own U.S. shares of Apple in their Canadian joint, non- registered investment account with a fair market value of $82,000 U.S. What statement is true? 

a. If Aamir and Yasmin were to die they would be exempt from filing a U.S. estate tax return due to the relatively low value of their U.S. assets 

b. If Amir and Yasmin were to die, their situs assets would be comprised of their condominium in Arizona, the cash in their U.S. chequing account and their shares in Apple. 

c. If Aamir and Yasmin were to die and assuming their Canadian/worldwide estate amounts to $2.5million, the couple will not be subject to U.S. estate tax. 

d. On death, Aamir and Yasmin will be subject to estate taxes in both Canada and the United States.