With respect to the gift tax annual exclusion in 2017, which statement is true?

A. A donee may receive a total of $14,000 on an annual basis from all donors.

B. Use of the annual exclusion within 3 years of the donors death will cause the gift to be included in the donors gross estate.

C. The annual exclusion is not in addition to the lifetime gift tax unifed credit applicable exclusion amount.

D. Allows a person to transfer this amount gift tax free to any number of beneficiaries on an annual basis.