Indicate whether the following statements are "True" or "False" regarding the bypass amount a. The bypass amount is "portable," meaning that a deceased spouse's unused exclusion amount can be transferred to the surviving spouse b. If a surviving spouse is predeceased by more than one spouse, the deceased spouse's unused exclusion amount that is available for such a surviving spouse is limited to the unused exclusion of the first surviving spouse c. If the election is not made by the executor of the deceased spouse's estate, then any deceased spouse's unused exclusion amount is lost