Mrs. Tilden, a widow, has gifted extensively to her daughter, Sally. She used her entire gift property exemption amount and actually paid federal gift tax on her most recent gifts. Mrs. Tilden recently married Bill Widner. She is considering gifting him $1,000,000 with the written understanding that he will then gift the $1,000,000 to Sally. How would you respond after she explains her strategy?A. This is an effective way to accomplish effective gift tax planning.B. The transfer of $1,000,000 reduced by one annual gift tax exclusion from Mrs. Tilden to Bill Widner will be a taxable gift.C. Mrs. Tilden and Bill Widner need to be married for one year for this technique to work.D. The trasnfer of $1,000,000 reduced by one annual gift tax exclusion from Mrs. Tilden to Bill Widner will be a non-taxable gift.