Which of the following statements concerning the generation$-$skipping transfer tax is correct?

Group of answer choices

The tax is in addition to any estate or gift tax that is due on the transfer.

The tax is a flat rate of $55\%$ in $2022.$

The tax is imposed on the beneficiary in a direct skip, so the residual estate of the transferor is not reduced by the amount of the tax.

If a gift qualifies for the gift tax annual exclusion, it will also always qualify for the GSTT annual exclusion.