3.Husband made four taxable gifts during the year, two to his children by a former spouse and two to his children by his current spouse, Wife. May Wife agree to the split gift technique with regard to Husband's gifts to her children but not to her step-children? Explain answer.

A. Yes, because two children are step-children. B. Yes. Ifthe spouses decide to split gifts, the election can apply to specified gifts. C. No. Ifthe spouses decide to split gifts, the election applies to all gifts made during that year. D. Both A. and B.are correct