Nobody to blame but Obama for the first (and largest) one. The old Estate Tax expired in 12/31/09, and obviously it was known for years that it would expire on that date. Instead of addressing it when he had full control of Congress and either extending the old credit and rates or even lowering it, he did absolutely nothing. It would have taken 20 minutes to draft and approve an extension of the 2009 parameters. But instead, we had no estate tax whatsoever (and thus no revenue) for a year due solely to his laziness. And then, he backs up on his own position for no good reason and reduces the rate when the Republicans would have been satisfied with just a credit increase. That malpractice alone should have been cause for impeachment.
As to the other items, I fail to see how tax breaks "cost" anything. Tax breaks relate to revenue. Revenue is not a cost item. Expenses are cost items. The costs are attributable to overspending (i.e. bad budgeting), not failing to collect something that didn't belong to you in the first place. That is like someone knowing that their salary is $50,000 but buying $60,000 worth of stuff, and then blaming their employer for not paying them enough.