Troy predeceases his wife, Nell. Under his will, his estate is placed in trust, life estate to Nell, remainder to his children. Regarding any marital deduction allowed to Troys estate, comment on the effect of the following independent cases.

a. Nell is granted a power of appointment over the trust assets.

b. Troys executor makes a QTIP election.

c. Nell issues a timely disclaimer that rejects her life estate.

d. Nell elects to take against Troys will and claim her dower interest. Under applicable state law, Nells dower interest is outright ownership of one-third of Troys property.