Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) Some, but not all, terminal interests qualify for the marital deduction.
B) A terminable interest is one that ceases upon the passage of time or the occurrence of some event.
C) Property is not eligible for the marital deduction if it passes to the spouse under the individual's dower rights.
D) To qualify for the marital deduction, property must be includible in the decedent's gross estate.