Which of the following statements concerning the generation$-$skipping transfer $($GST$)$ tax are correct in $2025?$

Unused GSTT exemption must be claimed when a taxpayer makes a transfer to a skip person.

The GSTT exemption can be used during the transferor$$s lifetime or at death and is $$13\mathrm{.}99$ million per taxpayer $($transferor$).$

The GSTT exemption is automatically allocated to direct skips during the taxpayer$$s lifetime.

The GSTT annual exclusion and the GST exemption cannot be used to reduce the GST tax on the same direct skip transfer.