Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) The transferee is liable for the generation-skipping transfer tax (GSTT) in the case of a direct skip.
B) Special use valuation is available for farmland to help alleviate liquidity problems.
C) Qualified disclaimers are not available for estate planning purposes.
D) All of the above are false.

Correct Answer:

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