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In which of the following situations would the use of a marital deduction be allowed? According to my text book, a non - US

"In which of the following situations would the use of a marital deduction be allowed?" According to my text book, a non-US citizen can use the marital deduction as long as they become a US citizen before the tax for the decedent is due. So is B the correct answer? I'm pretty sure I chose D on my test and got it wrong.

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