Gifts Can Be Used to Reduce the Amount of Transfer

Gifts can be used to reduce the amount of transfer taxes by

A) shifting the property to those in a lower income tax bracket,
B) transferring a revocable future interest in the property,
C) taking advantage of the $11,000 per donee per year gift tax exclusion,
D) gifts can no longer be used to reduce transfer taxation because of the unification of the federal estate and gift tax systems.