Jen's husband, Paul, died, in 2012. Paul's estate elected to transfer his deceased spousal unused exclusion (DSUE) amount to Jen. The election was made on a timely filed Form 706. In 2018, Jen remarried, to Vince. They remained married until Jen passed away in 2021.

Jen was able to use Paul's DSUE to offset gifts and bequests she made until which of the following dates?

a)2014, two years after Paul's death.

b)2017, five years after Paul's death.

c)Jen's remarriage to Vince in 2018.

d)Jen's death in 2021.