At a ripe old age of 75, Nick Cannon celebrates the birth of his 35th child. Working with his financial advisors to develop an estate plan, he decides to make a series of outright gifts to each of his many children and grandchildren. Check all of the following that are true: ___ The gifts to his grandchildren will be subject to GST as direct skips. ___ If any of his kids are more than 37 years younger than Nick, then those gifts will also be subject to GST. ___ If the individual gifts are less than the annual gift exclusion amount for that year, then they would not be subject to GST