Gifts of life insurance policies valued at $15,000 may qualify for the annual gift tax exclusion. Which of the following statements correctly describes a requirement to qualify for the exclusion?

a.The gift must be made within three years of the insured's death or be included in the gross estate.

b. The donee must survive for three years after the gift.

c. The donee must have the unrestricted right to use, posses, or enjoy the donated property after the gift is received.

d. The donor must use a Crummey provision.