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The unified tax base used to compute federal estate tax is calculated as follows: A. Gross estate - deductions allowed - tax credits B. Gross

The unified tax base used to compute federal estate tax is calculated as follows:

A. Gross estate - deductions allowed - tax credits

B. Gross estate - deductions allowed + post-1976 taxable gifts

C. Probate estate - deductions allowed + post-1976 taxable gifts

D. Gross estate - deductions allowed - post-1976 taxable gifts allowed

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