IRS form 706 United States estate tax return was filed for an estate in the current gross estate tax was $350,000.

IRS form 706 United States estate tax return was filed for an estate in the current gross estate tax was $350,000. All of the following items are credited against the ten tax to determine the net estate tax payable, except:

a. Applicable credit amount

b. Prior gift taxes paid

c. Marital deduction

d. Credit for estate tax on prior transfers