What was the Congressional purpose for enacting the gift-splitting provisions?

A. Congress enacted the gift splitting election for donors to file and pay tax on their separate income tax returns.

B. Congress enacted gift splitting for donors living in community property states to file and pay tax on their separate income tax returns.

C. Congress enacted gift splitting to allow for equitable treatment of donors living in common law states in comparison with donors living in community property states.

D. Congress enacted gift splitting to allow for the tax to be paid over a two year period providing the donors live in a common law state.