How to fill out schedule A of form 709 when gift splitting with spouse

Question regarding how to fill out schedule A on the 2024 version of form 709 when gift splitting with spouse.

I made a large cash gift to our adult son and would like to split the gift with my wife. I understand we both need to fill out form 709 and each attach a notice of consent. On schedule A, I am filling out the top half of schedule A. Does my wife also fill out the top half of schedule A on her gift tax return or does she fill out the bottom half labeled “Gifts made by spouse”?