Lisa has been widowed three times. Her first husband died in 2009 leaving an unused exclusion amount of $3.5 million. The second husband died in 2011 leaving the entire $5 million exclusion amount unused. Lisa’s third husband died in 2012 with an unused exclusion amount of $4 million. Lisa’s DSUE amount is:

a. $3.5 million.

b. $4 million.

c. $5 million.

d. $9 million.

e. $12.5 million