Splitting Gifts Following The Death Of A Spouse - Form 709

My wife died in the summer of 2023. We each did gifting that requires me to file Form 709.

The instructions (pg 7) state we must be married at the time the gift was made and ALL gifts must be split.

I continued to gift through December 2023.

For each of our Forms 709, I am splitting the gifts up to the time of her death

How do I report the gifts made following her death?

Thanks in advance.