Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) Transfers of community property are eligible for the marital exclusion.
B) The marital deduction for gift tax purposes is limited to the amount of the includible gift (e.g., the amount of the gift that is in excess of the annual exclusion) .
C) The marital deduction for gift tax purposes is limited to one- half the value of the property transferred.
D) The marital deduction is generally allowed since the transfer remains within the economic (husband/wife) unit.