H gratuitously transfers property to his children, reserving a twenty-year leasehold inthe property, and then promises W that he will leave her the twenty-year leasehold in his will if she would be kind and loving to him. Assume W's claim is enforceable under state law. H dies survived by W, and W receives the leasehold interest. Which of the following is correct?

A.The value of H's interest in the leasehold is included in his gross estate under section 2033.

B.H's estate receives a marital deduction under section 2056 for the value of the leasehold interest passing to W.

C.W's claim is deductible for federal estate tax purposes under section 2053.

D.Only A.and B. are correct.