Identify Which of the Following Statements Is True

Multiple Choice

Identify which of the following statements is true.

A) When making a QTIP transfer, the donor does not control who will receive the property on the death of the donee-spouse.
B) The marital deduction is limited to the amount of the gift that exceeds the annual exclusion.
C) Claiming the marital deduction on a QTIP transfer is mandatory.
D) Terminal interests cannot be eligible for the marital deduction.