Which of the following is not true concerning gift taxes?

  a. Gift taxes are not abolished but a lifetime exclusion of $5.45 million is available in 2016.
  b. The American Taxpayer Relief Act of 2012 will eventually eliminate the federal gift tax.
  c. Historically, gift taxes and estate taxes have been linked through a unified transfer credit.
  d. Gift taxes are different from generation-skipping taxes.