Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) To qualify for the marital deduction, property must be includible in the decedent's gross estate.
B) Property is not eligible for the marital deduction if it passes to the spouse under the individual's dower rights.
C) A terminable interest is one that ceases upon the passage of time or the occurrence of some event.
D) Some, but not all, terminal interests qualify for the marital deduction.