On April 15, Bart filed a timely gift tax return to report a substantial gift made in February of the previous year and enclosed the appropriate gift tax. He learns about gift splitting and wants to file an amended return with his wife, Crystal, whom he married in September of the previous year. Which of the following statements is correct? O A. Bart can file an amended return to split the gift O B. Bart can file to split the gift since they were married at the end of the year C. Bart can split any gifts made by him in the prior year with Crystal. O D. Bart cannot file to split the gift because he was not married at the time the gift was given