Regarding the unified credit against estate tax:

A)If the unified credit is larger than the tentative estate tax, then the estate will receive a refund equal to the credit in excess of the estate tax.

B)The credit is equal to the tax on the applicable exclusion amount for the year in which a decedent dies.

c)If the unified credit is less than the tentative estate tax, then the estate has no estate tax liability.

d)It is not indexed for inflation.

E) All of the above are correct.