Question $19$:$$Doris has $$100,000$ of GST exemption left to use. In one year she makes the following two gifts:$$She writes a $$100,000$ check to her granddaughter, Ally.$$She also uses $$100,000$ to fund a trust for the benefit of her son, Ray. Upon Ray$$s death, the trust will be distributed to his son, Michael.$$Doris decides not to proactively allocate GST on the $709$ and lets the default allocation rules govern.$$Which of the following is true?

a$.$ $$50,000$ of the GST exemption will be allocated to Ally$$s gift and $$50,000$ will be allocated to Ray$$s trust.

b$.$ All of the GST exemption will be applied to Ally$$s gift as a direct skip, and none will be allocated to Ray$$s trust.

c$.$ All of the GST exemption will be applied to Ray$$s trust and none will be allocated to Ally$$s gift.

d$.$ Doris missed the filing deadline so none of the GST exemption will be allocated to either transaction.