Which one of the following factors reduces or eliminates federal estate tax?

A)

Lifetime gifts of non-appreciating property made after 1976 that do not qualify for the gift tax annual exclusion

B)

An estate tax charitable deduction for testamentary transfers made to a qualified charity

C)

An estate tax annual exclusion applied to testamentary transfers under the maximum per beneficiary amount

D)

A revocable living trust that becomes irrevocable when the grantor dies