Jack and Jill were married for 12 years and resided in a common law state before Jack had a fatal accident. They were happily married for the first eight years before a devastating disagreement that led them to live separate lives even though they remained married. Since Jack was mad at Jill at the time he created his estate plan, he left Jill a lump sum of $50,000 of his $9,000,000 estate and named his two children as the beneficiaries of the remainder of his estate. Since Jill's estate was valued at only $1,000,000, she was very disappointed at her minimal inheritance. She took the $50,000 when it was distributed to her by the personal representative, and then later informed the personal representative, in writing, that she is electing to use her state's spousal elective share statute. The personal representative correctly informed Jill that she was not eligible to elect the spousal elective share statute.

Which one of the following statements identifies why Jill is NOT allowed to make the election?

Jill cannot make the election to receive the spousal elective share because her children are the beneficiaries of the remaining estate and they are entitled to elect the family allowance statute.

B)

Jill cannot make the election to receive the spousal elective share because she already accepted the $50,000 distribution from Jack's will.

C)

Jill cannot make the election to receive the spousal elective share because such a distribution would increase the estate tax due on Jack's estate.

D)

Jill cannot make the election to receive the spousal elective share because she does not live in a community property state.