Which of the following statements regarding Deceased Spousal Unused Exclusion (DSUE ) is correct ?

A. A surviving spouse receiving DSUE from their last deceased spouse can use the ported DSU amount against subsequent lifetime gifts made by the surviving spouse

B. DSUE includes exemption from both Estate /Gift Tax and the GST Tax

C.The DSUE amount, once determined on a timely-filed 706, is indexed for inflation

D.The limitations period for the