23.) A has made numerous taxable gifts and by the current year has exhausted A's Section 2505 credit. A's spouse, S, has made none, and S's credit is intact. In the current year, A gives child C $100,000. A and S then file a joint gift tax return for the calendar year in which the gift was made, escaping all tax by using S's exclusion and credit. Is this the correct tax result? Refer to the instruction on Form 709 for filing purposes.