Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) If a marital deduction is elected on a QTIP trust transfer, property remaining in the QTIP trust is not included in the estate of the surviving spouse.
B) The unified credit is the only credit allowed against the estate tax.
C) The credit for state death taxes has been replaced with a deduction for state estate taxes.
D) All of the above are false.