10. Assuming Darrin died today, which of the following statements regarding a valid disclaimer is correct? (a) Assume Darrin left Elizabeth his interest in the Yacht. If Elizabeth disclaims her property then the transfer will be subject to GSTT. (b) If James disclaimed his property, the property would transfer to Kathi. (c) If Kathi wanted to disclaim a portion of the property, she must do so by the due date of the estate tax return plus extensions. (d) In order for the disclaimer to be valid it must be in writing or witnessed by three nonrelated individuals if the disclaimer is oral