In her will D left B, her spouse, a life estate in the income (payable annually) worth $100,000 in some separately owned income producing property placed in trust. D left the remainder to her children by a previous marriage. The independent trustee was given the unrestricted power to invade the corpus for the benefit of B. B Was given the testamentary power to appoint the corpus among D's children if the executor of D's estate makes the election under section 2056(b) (7), how will it be treated?

A.The election will be treated as valid.

B.The election will be treated as invalid because of the power in the trustee to invade the corpus.

C.The election will be treated as invalid because of the testamentary power in B to appoint the property among D's children.

D.Both B. and C. above are true.