Question 10 1 pts If the estate's value is less than the basic exclusion amount, there is no need to file an estate tax return to make the portability election True O False Question 11 1 pts There is not likely to be a choice of whether to take a deduction on form 706 or form 1040. True False Question 12 1 pts A decedent's spouse and children are the only people who can disclaim property and continue to benefit from that property True False