Which statement is correct with respect to Section 1014 of the Internal Revenue Code?

A. Section 1014 requires adjustment, after the death of the decedent, to the basis of most items included in a decedents gross estate.

B. Section 1014 permits the exclusion from a decedents gross estate of real property located in a foreign country.

C. Section 1014 provides mortgage foreclosure relief for real property comprising part of a decedents gross estate.

D. Section 1014 was repealed effective January 1, 2015.