If the estate is not otherwise required to file a return then the portability election for the claiming of the deceased spouse unused exclusion (DSUE) can be completed only if which of the following actions are performed?

A. Timely filling of the Form 1040 within two years of the date of death.

B. Timely filing of Form 1041 within two years from the date of death

C. Timely filing of the Form 706 within two years from the date of death

D. Timely filing a notarized written statement with the IRS within two years of the date of death