Walter plans to transfer some of Bargain Auto Parts stock into an irrevocable trust for Lee. Which of the following statements concerning this gift is correct? a. When Walter dies, the taxable portion of this gift will be added as an adjusted taxable gift on his IRS Form 706 to determine his estate's tentative tax base. b. It is not mandatory that Walter must use his remaining unified credit to offset any gift tax on this transfer c. If the gift is made within three years of Walter's death, the value of the stock placed in the trust will be includible in Walter's gross estate. d. If the stock pays no dividends and the trustee cannot sell it, then the stock qualifies for the gift tax annual exclusion