$24\mathrm{.}0\%$ complete

Question

In which of the following situations would the use of a marital deduction be allowed?

A$.$Tom dies and is survived by his wife, Tina, who is not a U$.$S$.$ citizen.

B$.$Regina dies and is survived by her husband, Raul, who becomes a U$.$S$.$ citizen two months after Regina$$s death.

C$.$Harold dies and does not have a surviving spouse but has a significant other.

D$.$Franz, who is not a U$.$S$.$ citizen, dies and is survived by his wife, Francine, who is a non$-$resident alien.