The following statements concerning home ownership are correct, except:

A. A partner in a higher tax bracket can be given a greater ownership share in a home to take advantage of certain tax deductions. B. Sole ownership of a home allows a partner to take advantage of the $250,000 capital gains exclusion when the house is sold. C. Partners can title a home as tenants by the entirety to provide creditor protection for debts incurred by both spouses. D. The value of property owned by partners as JTWROS is included in the estate of the first tenant to die based on the contribution rule.