Decedent dies in 2006 with an estate valued at $3 million. Decedent's will transfers all assets to the surviving spouse, however, should he not survive, then to the decedent's three (3) children in equal shares. The decedent has not done any estate tax planning. What alternatives are available to the decedent's estate after her death to maximize the federal estate tax exclusion amount?

A. The estate cannot do anything.

B. The estate may disclaim assets up to the federal estate tax exclusion amount and the husband becomes the beneficiary of this property.

C. The estate may disclaim assets up to the federal estate tax exclusion amount and the children become the beneficiaries of this property.

D. The husband may disclaim up to $1.5 million of assets and the children become the beneficiaries of this property.