Which statement does not correctly pertain to portability?

Select one:

a. Portability has been adopted on both the federal and state levels.

b. A wife can add her deceased husbands unused exclusion amount to her own basic exclusion amount to reduce her gift or estate taxes.

c. An executor must file IRS Form 706 to take advantage of portability even if the decedents estate is less than $5,120,000 in 2012.

d. The estate tax exemption is portable but the decedents remaining GST exemption is not.