16. J.J. Okulski has paid $20,000 to the Smiling Acres Nursing Home for the support of his disabled aunt. Which of the following statements is correct? a. J.J. should list this transfer as a gift on his annual gift tax return because all gifts are reportable. b. J.J. should list this transfer as a gift on his annual gift tax because it exceeds the annual exclusion. c. J.J. should not list this transfer as a gift on his annual gift tax return because a lifetime exclusion exists. d. J.J. should not list this transfer as a gift on his annual gift tax return because it is a qualified medical expense.