18. Carly, who is 80 , makes lifetime gifts to the individuals listed below. Based on the facts identify whether the individual is a skip or non-skip person for generation-skipping transfer tax purposes. a. A gift to Carson, Carly's son, who is 40 b. A gift to Jackson, Carson's son, who is 13 c. A gift to Jessica, Carly's niece d. A gift to Stephen, Carly's husband, who is 42 c. A gift to Selma, Carly's caretaker who is 35 f. A gift to Rob, Carly's son, who is 55