Which of the Following Statements Is True

Which of the following statements is true?

A) Gift tax returns are due March 15 in the year following the gift.
B) When a married couple elects gift splitting, each spouse is potentially liable for 50% of the gift tax.
C) If the donor does not pay the gift tax, the donee is personally liable for the tax.
D) Donors can request an automatic extension of time to pay their gift tax even when they don't request to have an income tax extension.