Which of the following is a true statement?

Leaving all property to the surviving spouse maximizes the marital deduction and therefore minimizes total transfer taxes on the estates of both spouses.

A bypass provision in the will of the deceased spouse is designed to use the unified credit of the deceased spouse by transferring property to beneficiaries other than the surviving spouse.

Serial gifts are limited in scope because only $$10,000$ can be transferred each year tax$-$free to any specific donee.

Serial gifts can move significant amounts of wealth only if employed by multiple donors.