In 2016, a grandfather gave a life estate to his grandson and a remainder interest to his granddaughter. each interest is valued at $13,000. the gift to the granddaughter is:

The gift to the grandaughter is Partially shielded by the annual gift tax exclusion.   In the year of 2016, the federal government created the estate and gift tax exemption is $5.45 million per individual.
Which means that the inheritence that given to the granddaughter would be tax free as long as it does not surpass the net value of 5.45 million.

The third one is true. 0.3 > 0.20

The answer should be b.