Which, if any, of the following items is subject to indexation for inflation?

a. The exclusion amount used to compute the unified tax credit.

b. The limitation placed on the amount allowed as a charitable contribution for estate tax purposes (IRC 2055).

c. The gift tax rate bracket amounts.

d. The estate tax rate bracket amounts.

e. (a), (c) and (d) are all indexed for inflation, but not (b).