15. A state estate or inheritance tax can only be assessed in the decedent's state of residence. 16. A decedent's GST exemption can be allocated to a testamentary bypass trust when the trust has skip person beneficiaries. True or False? 17. A surviving spouse can use the decedent spouse's unused GST exemption to make future gifts or bequests to skip persons. True or False? 18. An executor can make a reverse QTIP election so that a decedent is treated as a transferor of a QTIP trust, rather than the surviving spouse, when the trust has skip person beneficiaries. True or False? 19. A power of appointment is usually granted to a holder when the holder is not likely to survive the donor onor. True or False? 20.A power of appointment is very useful because a holder can make informed decisions regarding the future disposition of a donor's property. True or False? 21. A gift tax marital deduction is available to a donor when he gifts his spouse terminable interest property with an ascertainable standard. True or False? 22. An estate qualifies for a marital deduction when a surviving spouse receives a terminable interest from a life-settlement payout option. 23. With permanent insurance, the policy owner can borrow against the cash value in the form of interest bearing loans or as surrender proceeds. 24. Dylan purchased a $250,000 term insurance policy on his own life, and then transferred the policy to his wife Nora two months later. The couple's daughter Morgan is the beneficiary of the policy. At Dylan's death, the death benefit payable to Morgan is considered a gift from Nora, subject to gift tax