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The estate and gift taxes share several common features. Which of the following characteristics is common to both the estate and gift taxes? An applicable

The estate and gift taxes share several common features. Which of the following characteristics is common to both the estate and gift taxes?

An applicable credit and marital deduction.

A charitable deduction and an annual exclusion.

a gifts-pliting election and a deduction for income taxes paid by the fiduciary.

A charitable deduction and the unused spousal exemption equivalent

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