Which of the following is true about estate assets?a. Estate assets are valued at fair value as of the date of death or within 6 months following that date.b. All statements given about the estate are false.c. Taxable estate assets include the value of all gifts given by the decedent after 1976 until the date of death.d. A surviving spouse may receive up to 50% of the decedents estate assets after estate taxes are paid on those taxes.Upon death of the grantor, a charitable remainder trusta. Distributes the income from trust assets to individual beneficiaries over a period of time.b. Requires that property be included in the grantors estate.c. Requires that all property be donated to a charitable organization.d. Provides for a charitable deduction.