Concerning the Election to Split Gifts Under § 2513,which of the Following

Concerning the election to split gifts under § 2513,which of the following statements is incorrect?

A) The election can be made even if the parties are not married for the entire year of the gift.
B) The election does not take into account any prior taxable gifts made by either spouses.
C) The election doubles the number of annual exclusions available.
D) The election has utility in a community property jurisdiction.
E) The election can be made even if the parties are divorced as long as neither spouse has remarried by the end of the year.