Regarding the power of appointment estate and gift tax rules, which of the following statements is correct? A) If a surviving spouse is granted a general power of appointment over the property, this will avoid the terminable interest limitation on a marital deduction. B)If the holder of a general power of appointment does not exercise the power (i.e., allows it to lapse), this will avoid any transfer tax consequences. C)No tax consequences result to the holder when a special power of appointment is exercised, released, or lapses. D)To keep a power of appointment from being general, under no circumstances may the holder benefit from the power (i.e., by appointing some of the property to himself or herself). E)Choices a. and c. but not choices b. and d