Which 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 donors spouse in order to make a split gift election for the year, even if no net 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 donors 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. Barbara gives appreciated property to a charity, which qualifies for a charitable contribution deduction for income tax purposes. 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.