Property Can Be Transferred Within the Family Group by Gift

Property can be transferred within the family group by gift or at death.One motivation for preferring the gift approach is:

A) To take advantage of the per donee annual exclusion.
B) To avoid a future decline in value of the property transferred.
C) To take advantage of the higher unified transfer tax credit available under the gift tax.
D) To shift income to higher bracket donees.
E) None of the above.