With respect to the gift tax annual exclusion in 2021: a) Use of the annual exclusion within 3 years of the donor's death will cause the gift to be included in the donor's gross estate. b) A donee may receive a total of $16,000 on an annual basis from all donors. c) The annual exclusion is not in addition to the lifetime gift tax unified credit applicable exclusion amount. d) Allows a person to transfer $15,000 gift tax free to any number of beneficiaries on an annual basis