Which of the following statements is true regarding the filing of a gift tax return?

A. Spouses using the gift-splitting provision do not have to file a return unless the gifts exceed $28,000.

B. A gift tax return must be filed when a gift to a church exceeds the annual exclusion.

C. A gift tax return is due within five months of making the gift.

D. No gift tax return is required to be filed for gifts between spouses.