Which of the Following Is a True Statement About the Federal

Which of the following is a True statement about the Federal gift tax return (Form 709) ?

A) Form 709 is due by the 15ᵗʰ day of the ninth month following the date of the gift.
B) Form 709 must be filed if a taxpayer wishes to elect gift splitting.
C) Form 709 need not be filed unless a taxpayer's taxable gifts exceed the exemption equivalent.
D) Form 709 is due nine months after the death of the decedent.
E) None of the choices are True.