1.Of the following, which is not a benefit of the unlimited marital deduction?

a.The use of the unlimited marital deduction can shelter future appreciation of an asset from estate taxes at the death of the second-to-die spouse.

b.The estate tax on property can be deferred until the death of the second-to-die spouse.

c.The unlimited marital deduction can fund the applicable estate tax credit of the surviving spouse.

d.The unlimited marital deduction can ensure the surviving spouse has sufficient assets to support her lifestyle.