True or False:

Estates may make unlimited charitable deductions as discretionary expenses.

Answer is True.  But I said false because in Becker p. R4-21 it says: "an unlimited charitable deduction is allowed if such contributions are provided for in the will" -- so doesn't that mean they aren't discretionary, since they have to be in the will?

Btw: my test is tomorrow and I definitely don't feel confident.. especially when it comes to estate tax.  Is this topic heavily tested?  I'm thinking I should just spend tonight reviewing the things I DO know, rather than trying to cram new info into my head! 

any thoughts?

I also think the answer should be false and agree with your reasoning.  Charitable deductions can be taken only to the extent they are provided for in the will.

I also didn't think estate tax was heavily tested at all.  Individual income tax is most heavily tested, and partnership and corporation tax is also heavily tested but not as much.

Good luck tomorrow!