an unlimited marital deduction is allowed for property that: a: is included in the deceased spouse's gross estate and passes to the decedents children b: is included in the deceased spouse's gross estate and passes to the surviving spouse c: is included in the deceased spouse's probate estate and passes to a charity designated in the decedents will D: is included in the deceased spouse's probate estate and passes to any beneficiary of a life insurance policy on the decedents life