All of the following items can be claimed as deductions against a decedent's estate EXCEPT O A. Specific bequest to son. OB Legal fees to settle estate. O c. Executor's fees. Charitable bequests. Which of the following statements concerning gift splitting is false? . To qualify for gift splitting, a couple must be married at the time the gift is made to a third party. For gift tax purposes, a husband and wife must file a joint income tax return to qualify for the gift splitting benefits. B. OC. OD Both spouses must consent to the use of gift splitting, The annual gift tax exclusion allows spouses who consent to split their gifts to transfer up to $30,000 to any one person during any calendar year without gift tax liability, if the gift qualifies as a present interest