1. Which of the following statements concerning the estate taxation of resident and nonresident aliens is (are) correct? I If an individual who is not a citizen dies while a resident of the U.S., all of his or her property is subject to federal estate tax, regardless of where the property is located. If an individual who is not a citizen dies while a resident of another country, his or her property owned at death in the U.S. is not subject to federal estate tax. II (A) (B) I only II only (C) (D) Both I and II Neither I nor II 2. Which of the following statements concerning the estate tax marital deduction is correct? (A) (B) In community-property states, it is equal to the total value of community property. It is the same amount whether the surviving spouse is a U.S. citizen or a resident alien. In common-law states, it is the net amount of qualifying property passing to the surviving spouse. In community-property states, it is limited to one- half of the community property. (C) (D) 3. Which of the following statements concerning the federal estate tax marital deduction for noncitizen spouses is (are) correct? The marital deduction is automatically available if a decedent left property outright to a noncitizen spouse. The marital deduction is automatically available if the transferor spouse is a U.S. citizen. (A) (B) I only II only (C) (D) Both I and II Neither I nor