Harry and Martha have a combined estate worth $8.8 million. One million dollars of securities is in Martha's name alone, and the balance of the assets in their combined estates is owned as Tenancy by the Entirety, including their primary residence. Harry and Martha live in a common law jurisdiction. Harry's Will provides that his share of their residence is to be placed in a Credit Shelter Trust for Martha's lifetime, with the house passing to their children, per stirpes. Which of the following statements is correct? a. For Federal Estate Tax purposes, ownership of the primary residence will be considered to be a "Qualified Joint Interest" under the IRC and will pass to Martha outright. b. At the death of the first spouse to die, the survivor will receive a full, 100% basis step-up in the primary residence. c. The principal residence will pass to the Credit Shelter Trust for Martha's benefit if Harry is the first spouse to die. d. The principal residence will not qualify for the marital deduction in Harry's estate if Martha survives him.