A married couple jointly owns a rental house.  They sold the house in 2022 to their son. As part of the transaction they; "gifted" $23,000 to help him with the down payment.  Since they owned the property jointly, is this considered a split gift in which they have to file a 709 to show the split with one's spouse consent? Or are they exempt from filing since technically they jointly owned the property and each half of the gift is less than the $16,000 exclusion?