Jerry Adams died, leaving a gross estate valued at $6,200,000. His spouse, Janet, survived him. Jerrys will provided for his probate estate to be held in trust for Janet. The trust terms state that all income is to be paid to Janet at least annually. Upon Janets death, the trust is payable to June and Joan. Janet has no power of appointment over this property and Jerrys executor has elected to treat the trust as QTIP property. Which of the following statements is true?

• A. This interest qualifies for the unlimited estate tax marital deduction because the trust is a QTIP trust and the QTIP election has been made.
• B. This interest does not qualify for the unlimited estate tax marital deduction because Janet is entitled to receive the income from the trust.
• C. This interest does not qualify for the unlimited estate tax marital deduction because Janet has a general power of appointment.
• D. This interest qualifies for the unlimited estate tax marital deduction because the trust is a power of appointment trust.