Which of the following is the most correct statement about the state death tax credit?

a$)$ It is a credit the state gives to offset the state estate tax by the amount of the state inheritance tax paid by the executor.

b$)$ It is a credit the state gives to a decedent's beneficiaries to offset the state inheritance tax by the amount of the state estate tax paid by the executor. $($This is incorrect$)$

c$)$ It is a credit the state gives to offset the federal estate tax paid by the executor.

d$)$ It is a credit the federal government gives to offset the state inheritance tax paid by the decedent's beneficiaries.

e$)$ It is a credit the federal government gives to offset the state estate tax paid by the executor.