12_ 1Which of the following statements regarding the transfer to Andrew 5 years ago is correct? Andrew is a skip person because he is more than 33W: years younger than Darrin, thus the transfer results in a taxable termination. The transfer will qualify for the GSIT annual exclusion. Assuming 2011 rates apply to this transfer, the GSTT will he 35% of $8,000,000. The only tax consequence for this transfer will he GSTT due