Which of the Following Is Not a Test for an Interest

Which of the following is not a test for an interest to qualify for the marital deduction?

A) The property must be included in the decedent's gross estate.
B) If a QTIP transfer is made, the spouse must be entitled to all of the income at least annually for life.
C) The interest conveyed must not be a nondeductible terminable interest.
D) All of the above are required.