8. Which of the following statements regarding the transfer to Andrew five years ago is correct? (a) Andrew is a skip person because he is more than 37% years younger than Darrin, thus the transfer results in a taxable termination. (b) The transfer qualified for the GSTT annual exclusion. (c) Assuming 2013 rates apply to this transfer, the GSTT will be 40% of $8,000,000. The only tax consequence for this transfer will be any GSTT due