Besides the fact that a married couple doubles the amount of annual exclusion by gift splitting, what other tax-reducing benefit do couples receive?

A. Each spouse may use their applicable exclusion amount to reduce taxable gifts

B. They benefit from filing a joint gift tax return including a standard deduction equal to two times a single taxpayer's amount

C. They do not receive any other benefits beyond having two annual exclusion amounts available to offset the gift value

D. They receive a joint credit for gift tax paid in the prior year