(Donor's tax NIRC)

One of the following is not a distinction between donation inter vivos and donation mortis causa

A. donation inter vivos takes effect during the lifetime of the grantor while donation mortis cause takes effect after the death of the grantor

B. donation inter vivos is subject to donor's tax while donation mortis cause is subject to estate tax

C. Donation inter vivos requires a public document while donation mortis cause may not require a public document

D. Donation inter vivos is valued at fair market value at the time the property is given while donation mortis cause is valued at the fair market value at the time of death of the grantor.

please explain.