PLEASE ANSWER ASAP!!

All the following statements concerning the charitable deduction are correct, EXCEPT:

Group of answer choices

A gift to charity is deductible when it is a pooled-income fund.

A gift to charity is deductible for both federal income and federal estate tax purposes.

A gift to charity is deductible when it is a charitable remainder unitrust.

The amount of the deduction is always limited to an amount less than the adjusted gross estate.