The use of the marital deduction today may increase overall estate taxes for a husband and wife because: Question 8 options: A) The second spouse is prohibited from using the applicable gift tax credit for federal gift tax purposes. B) If the second spouse outlives the first by more than six months, there is a larger credit for estate taxes paid for the first spouse. C) The qualifying property may increase the taxable estate of the second spouse. D) If the second spouse remarries, there is a tax penalty