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 must take into account any prior taxable gifts made by both spouses.
C) The election doubles the number of annual exclusions available.
D) The election has no utility in a community property jurisdiction.
E) The election can be made even if the parties are divorced and one spouse has remarried by the end of the year.