Ethan Owned a Vacation Home at the Time of His

Ethan owned a vacation home at the time of his death. Which of the following is a True statement if Ethan was married to Emma and resided in a common law state at the time of his death?

A) Ethan can claim a marital deduction for the vacation home if he bequeaths it to Emma.
B) Ethan cannot claim a marital deduction if he bequeaths a life estate in the vacation home to Emma.
C) Ethan can claim a marital deduction for half the value of the vacation home if it was owned with Emma in joint tenancy with the right of survivorship.
D) Ethan can claim a charitable deduction if he bequeaths it to a qualified charity.
E) All of the choices are True.