____ 148. For most taxpayers, which of the traditional apportionment factors yields the greatest opportunities for tax reduction? A. Sales (gross receipts). B. Property. C. Management. D. Payroll. E. Unitary. ____ 149. Which, if any, of the following statements is incorrect? A. The annual exclusion applies only to the gift tax. B. A marital deduction is allowed for both gift and estate tax purposes. C. Originally, the gift tax rates were lower than the estate tax rates. D. A charitable deduction is allowed for both gift and estate tax purposes.