All of the following statements about the marital deduction are true EXCEPT: a qualified domestic trust is used to provide for the spouse from a second marriage property that qualifies for the marital deduction is excluded form the surviving spouse's estate the marital deduction allow a husband and wife to avoid estate taxes on the second death qualifying all of the decedent's proherty for the marital deduction may result in more estate tax being paid upon the decedent's death