Carlos and Connie own a farm as tenancy by the entirety (TBE). The farm is currently valued at $2 million. All of the following statements are correct except

A) if Connie dies, $1 million is included in her gross estate for estate tax purposes.

B) Carlos and Connie are spouses.

C) if Carlos dies, Connie becomes full owner of the farm by right of survivorship.

D) if Carlos dies, Connie receives a stepped-up basis in 100% of the farm.