In which of the following situations would the use of a marital deduction be allowed? A. Tom dies and is survived by his wife, Tina, who is not a U.S. citizen. B. Regina dies and is survived by her husband, Raul, who becomes a U.S. citizen two months after Reginas death. C. Harold dies and does not have a surviving spouse but has a significant other. D. Franz, who is not a U.S. citizen, dies and is survived by his wife, Francine, who is a non-resident alien.