When the First Spouse Dies,if the Executor So Elects on a Couple's

question 16

Multiple Choice

When the first spouse dies,if the executor so elects on a couple's estate tax return,then any unused applicable exclusion amount will carry over to the other spouse.This is referred to as __________. ​

• A)portability
• B)gift splitting
• C)marital deduction
• D)the unified tax liability

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Definitions:

Oxygen

A chemical element essential for life, necessary for cellular respiration in most organisms, and a major component of Earth's atmosphere.

Carbon Dioxide

A colorless, odorless gas produced by burning carbon and organic compounds and by respiration, considered a greenhouse gas.

Alveoli

Small, air-filled sacs in the lungs where gas exchange between the air and blood takes place.

Inhaled Air

The mixture of gases that is taken into the lungs during the act of breathing, primarily comprised of nitrogen, oxygen, carbon dioxide, and water vapor.