Assume, for this question only, that Kenny and Melissa were married today. They went straight to Kennys lawyers office to execute new wills. On the way home from executing a valid will leaving all assets to Melissa, Kenny and Melissa were in a serious car accident. Kenny was comatose for several days before dying. His unpaid medical expenses were $150,000. The day after Kenny died, Melissa gave Kennys children and grandchildren each $22,000 then left for France to stay with her mother. Would a QTIP election for the assets transferred to Melissa be available?