11. Paul, a U.S. citizen, will avoid the Federal estate tax if he becomes a Canadian resident and owns no property located in the U.S. at the time of his death.a. Trueb. FalseANSWER:FalseRATIONALE: As long as Paul is a U.S. citizen, his residence and the situs of his property makes no difference for estate tax purposes.12. Becky made taxable gifts in 2000, 2010, and 2013. In computing the gift tax on the 2013 gift, she must consider all of the prior taxable gifts.13. For Federal estate tax purposes, the gross estate cannot include property the decedent no longer owns.