Ki and Tatsu are a married couple who want to set up a trust to manage their assets. Ki is now under hospice care. They have two children, several grandchildren, and are expecting more grandchildren to be added to the family in the next five years.

Ki and Tatsu have decided to fund a testamentary marital trust with a QTIP election. The trust will pay out the annual income to Tatsu annually but would be restricted to withdrawing principal for only health, maintenance, and support. After Tatsu$$s death, the asset will pass equally to the adult children per stirpes. Which of the following is true with regard to the proposed testamentary trust?

A$.$ Ki would have a Crummey power.

B$.$ The assets passing to the trust would not qualify for the marital deduction.

C$.$ Ki would hold a general power of appointment.

D$.$ Distributions would be subject to an ascertainable standard.