Which of the following is an example of gift splitting under the federal gift tax rules? A$)$ A mother gives $$30,000$ to her three children, split equally among them. B$)$ Two uncles give a collective gift of $$20,000$ to their niece. C$)$ A husband gives $$20,000$ to a friend; the husband's wife agrees to treat the gift as if she made half of the gift. D$)$ A grandfather gives $$30,000$ to his grandson directly; the grandson's parents agree to treat one$-$third of the gift as if made by each one of them directly.