Compare the credits available for estate tax purposes with the credits available for gift tax purposes. What differences exist?

A. Estate tax credits include (1) minimum tax credit, (2) unified credit, (3) American opportunity tax credit, and (4) gift tax credit. For 20182018, the gift tax credits include the (1) unified credit, and (2) minimum tax credit.

B. Estate tax credits include (1) foreign death tax credit, (2) previously taxed property credit, (3) American opportunity tax credit, and (4) accumulated earnings credit. For 20182018, the gift tax credits include (1) minimum tax credit, and (2) foreign death tax credit.

C. Estate tax credits include (1) gift tax credit, (2) accumulated earnings credit, (3) unified credit, and (4) minimum tax credit. For 20182018, the only credit available for gift tax purposes is the unified credit.

D. Estate tax credits include (1) foreign death tax credit, (2) unified credit, (3) previously taxed property credit, and (4) gift tax credit. For 20182018, the only credit available for gift tax purposes is the unified credit.