33. Which of the following is a correct statement regarding the filing of a gift tax return (Form 709)?

a.A Form 709 may have to be filed even though the value of the gift was less than the amount of the annual exclusion.

b.The due date of a Form 709 is the same as the due date of the donor's Form 1040.

c.A donor must file a Form 709 in the same year in which the gift was made.

d.Melody gives her husband a new Mercedes convertible for his birthday. She must file a Form 709 to report the gift even though no gift tax results.