Which of the Following Is Not an Advantage of Inter

Which of the following is not an advantage of inter vivos giving as compared with testamentary transfers?

A) The transfer tax rates for inter vivos gifts are less than the tax rates on transfers at death.
B) Any post-transfer appreciation in the value of inter vivos gifts will not be subject to tax when the donor dies.
C) The annual exclusion can be used to make substantial amounts of tax-free gifts.
D) The dollars used to pay a gift tax are not subject to transfer taxes; however, the dollars used to pay an estate tax are after-tax dollars.