Which, if any, of the following is a correct statement regarding the filing of a gift tax return (Form 709)?

a.A Form 709 must be filed by the donor and the donor's spouse in order to make a split gift election for the year, even if no taxable gifts will be reported.

b.The due date of a Form 709 is always the same as the due date (including extensions) of the donor's Form 1040.

c.A Form 709 must be filed by the donor wants to make a split gift election for the year, but no return is required by the spouse unless the spouse also made gifts.

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

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