Which, if any, of the following items is subject to indexation (adjusted to reflect inflation)? O a. The election to split gifts under 2513. O b. Annual gift tax exclusion. O c. The limitation placed on the amount allowed as a charitable contribution for estate tax purposes ( 2055). O d. Unified transfer tax rates.

Which, if any, of the following items is subject to indexation (adjusted to reflect inflation)? a. The election to split gifts under 2513. b. Annual gift tax exclusion. c. The limitation placed on the amount allowed as a charitable contribution for estate tax purposes ( $2055). d. Unified transfer tax rates