A Testator's Estate Is Entitled to the Marital Deduction If

A testator's estate is entitled to the marital deduction if:

A) There is a surviving spouse and the decedent leaves all or a portion of the estate to him/her.
B) There is a surviving heir other than the spouse, and the decedent leaves all or a portion of the estate to the surviving heir.
C) There is no surviving spouse, but had there been, the decedent would have left all or a portion of the estate to him/her.
D) The marital deduction is not allowed because it has been repealed.