A split gift: Question 11 options: a) Allows the utilization of twice the annual exclusion by unrelated parties if an election is made. b) Allows the utilization of twice the annual exclusion only by spouses if an election is made. c) Allows the utilization of twice the annual exclusion by spouses requiring no election. d) Allows the utilization of twice the annual exclusion by related parties as long as an election is made