Which of the following are characteristics of the gift-splitting technique?

A) A gift tax return does not need to be filed for a split gift if nothing remains taxable after the split.

B) If the spouses divorce, they can continue to split gifts to the end of the calendar year.

C) It results in a reduction of gift tax liability for a gift from a donor spouse to a donee spouse.

D) A gift from a donor spouse is treated as if one-half is from the donor spouse and one-half is from the other spouse.