Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) If a marital deduction is elected on a QTIP trust transfer, property remaining in the QTIP trust is not included in the estate of the surviving spouse.
B) The credit for state death taxes has been replaced with a deduction for state estate taxes.
C) The unified credit is the only credit allowed against the estate tax.
D) All of the above are false.