A wealthy widower, who has made no prior taxable gifts, gives $11,000 annually for years 2002 2005 to each of six adult family members, $12,000 for 2006 - 2008 to each of the same six adult family members, $13,000 for 2009 2012 to each of the same six adult family members, $14,000 for 2013 2017 to each of the same six adult family members, $15,000 for 2018 2021 to each of the same six adult family members, and $16,000 for 2022 to each of the same six adult family members . Which of the following statements is (are) correct?

The donor has a section 2503(b) exclusion for each donee, no matter how many.

A new section 2503(b) exclusion for each donee arises each year.

No gift tax return needs to be filed for the transfers.

All of the above.