When to File Form 709 if Not Filing Form 706

Hi.  Hoping someone might know this answer.  If I'm NOT filing Form 706 (Estate Tax), when do I need to file Form 709 (Gift Taxes), when the donor passed away in January 2022?

Is it April 15, 2023 or the due date for estate tax return (Form 706) even if the estate tax return is not being filed (not required).

"When to File" for Form 709 indicates:

If the donor died during 2022, the executor must file the donor's 2022 Form 709 not later than the earlier of:
• The due date (with extensions) for filing the donor's estate tax return; or
• April 15, 2023, or the extended due date granted for filing the donor's gift tax
return.