One of the benefits of a beneficiary receiving appreciated property from a decedents estate instead of as a gift during the decedents life is

A) after the decedents death, the beneficiary can receive $15,000 of property tax free.

B) the beneficiary receives a stepped up basis in the property.

C) the decedent avoids paying any estate tax.

D) the beneficiary receives a carryover basis in the property.