Stacey inherits unimproved land (fair market value of $6 million) from her father on June 1, 2022. She disclaims her interest in the property as follows: one-third on December 1, 2022; one-third on January 3, 2023; and the remaining one-third on May 31, 2023. In all cases, the disclaimers pass the interest to her son (the next heir under state law). The Federal gift tax applies to Stacey for: a. All of the disclaimers. b. The disclaimer made in 2022 . c. The May 31, 2023 disclaimer: d. All of these disclaimers made in 2023. Stacey inherits unimproved land (fair market value of $6 million) from her father on June 1, 2022. She disclaims her interest in the property as follows: one-third on December 1, 2022; one-third on January 3, 2023; and the remaining one-third on May 31, 2023. In all cases, the disclaimers pass the interest to her son (the next heir under state law). The Federal gift tax applies to Stacey for: a. All of the disclaimers. b. The disclaimer made in 2022 . c. The May 31, 2023 disclaimer: d. All of these disclaimers made in 2023