Which is the appropriate estate planning strategy for married couples to minimize taxes over the death of both spouses?

Select one:

a. bequeath the entire estate to a trust, giving the surviving spouse a general power of appointment over the assets at her death.

b. bequeath the applicable exemption equivalent amount to a qualified terminable interest property trust (QTIP) and the balance outright to the surviving spouse.

c. bequeath the applicable exemption equivalent amount to a bypass trust and the balance to the children.

d. bequeath the applicable exemption equivalent amount to the surviving spouse and the balance to the children.