how do you elect portability a the election is made by check

how do you elect portability?
a. the election is made by checking the box on sch. of for 706.
b. the election is made on the descendents final form 1040.
c. the election is MADE by filing a form 706 in a timely manner for the first spouse to die
d. the election is made o. the first year form 1041.

Solution

The elction for portabilty is made by filing a form 706 in a timely manner for the first spouse to die Option C is correct