Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) A qualified disclaimer must be made within six months after (a) the day the property is transferred, or (b) the day the person receiving the property becomes age 21, whichever is later.
B) An individual making a qualified disclaimer can determine to whom the disclaimed property will pass.
C) One of the tests that a qualified disclaimer must meet is that it must be an irrevocable, unqualified, written refusal to accept property.
D) All of the above are false.