Your client desires to transfer $10,000 directly to an adult grandchild. Which of the following statements is incorrect? A. If the grandchild's parent is decreased, no direct skip has occurred. B. The grandchild is a skip person. C. The transfer is eligible for the annual exclusion for gift tax. For 2018, the annual exclusion equals $15,000. D.The transfer is subject to the GST tax even if within the annual exclusion amount for gift tax purposes.