Carmen is considering estate-planning options and wants to gift assets to her loved ones. All of the following are advantages to Carmen when gifting her assets except
A)gift tax paid is excluded from Carmen's gross estate, except for those taxes paid on gifts made within three years before her death.
B)the future appreciation on Carmen's transferred assets will be removed from her gross estate.
C)the gifted assets will be removed from Carmen's gross estate.
D)Carmen can take advantage of the annual exclusion for gifts of future interests.