The gift tax and the estate tax are cumulative and progressive. Taxable gifts made since $1976$ are added to a decedent$$s estate tax return as an adjusted taxable gift. Why?

Group of answer choices

To reduce the decedent$$s estate tax liability

To keep the estate tax rate at a level $18\%.$

To position the estate tax into a higher rate bracket

To impose different tax rates on transfers made during life and at death