Which of the following statements regarding the transfer to Andrew five years ago is correct? Andrew is a skip person because he is more than 371/2 years younger than Darrin, thus the transfer results in a taxable termination. The transfer will qualify for the GSTT annual exclusion. Assuming 2022 rates apply to this transfer, the GSTT will be 40% of $8,000,000. The only tax consequence for this transfer will be GSTT due