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, and $14,000 for 2013 -2016 to each of the same six adult family members. Which of the following statements is (are) correct?

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

B.New section 2503(b) exclusion for each donee arises each year.

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

D. All of the above