; (C) in subsection (a)(1), by striking either the husband or wife and inserting either spouse ; (D) in subsection (a)(2)— (i) in the first sentence, by striking husband and wife and inserting spouses ; and (ii) in the second sentence, by striking his taxable year and inserting such spouse's taxable year ; (E) in subsection (a)(3)— (i) in the first sentence, by striking his executor or administrator and inserting the decedent's executor or administrator ; (ii) in the first sentence, by striking with respect to both himself and the decedent and inserting with respect to both the surviving spouse and the decedent ; and (iii) in the second sentence, by striking constitute his separate return and inserting constitute the survivor's separate return