Which of the following statements concerning the obligation of the personal representative of a decedent to file a federal estate tax return is (are) correct?

l. A return must be filed by a decedent's estate if the gross estate plus adjusted taxable gifts equals the applicable exclusion amount or more, even though no federal estate tax is due.

ll. Unless extensions are granted, the return must be tiled and the tax paid within 9 months of the decedent's death.