A father can transfer property to a family member by gift during life or at death under his will. One benefit of lifetime gifts over transfers at death is:

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a$)$ To avoid a future decline in value of the property transferred.

b$)$ To shift income to higher bracket donees.

c$)$ To take advantage of the per donee annual exclusion.

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d$)$ To take advantage of the higher unified transfer tax credit available under the gift tax.