Which of the following statements concerning gift splitting is false? O A. To qualify for gift splitting, a couple must be married at the time the gift is made to a third party. OB For gift tax purposes, a husband and wife must file a joint income tax return to qualify for the gift splitting benefits. O C. Both spouses must consent to the use of gift splitting. OD. The annual gift tax exclusion allows spouses who consent to split their gifts to transfer up to $30,000 to any one person during any calendar year without gift tax liability. If the gift qualifies as a present interest