12. A wife transfers $100,000 by gift directly to her husband. The marital deduction for the transfer is A) $0 unless he elects to claim one. B) $100,000 C) $85,000. D) none of the above. 12. A wife transfers $100,000 by gift directly to her husband. The marital deduction for the transfer is A) $0 unless he elects to claim one. B) $100,000 C) $85,000. D) none of the above