When Cyrus Caldfield died he left his wife, Brenda, a number of items. Which of the following items includible in Cyrus's gross estate and actually received by Brenda qualifies for the marital deduction?
A) A remainder interest in a vacation home, with Cyrus's mother, Tara, as a life tenant.
B) fte family home, on condition that Brenda survived the probate proceeding, which she did. fte proceedings took four months.
C) fte life income interest in a trust, plus a power to appoint the trust corpus to any or all of her children or grandchildren.
D) A life estate in a trust, plus a testamentary power to appoint corpus to anyone, but only on condition that she never remarried.
Correct Answer:
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