Which of the following is a requirement for a testamentary charitable bequest to qualify for the unlimited charitable deduction? Please Explain.

I. The amount of the bequest must be determinable at the decedent's date of death.

II. The fair market value of the assets must be included in the decedent's gross estate.

III. The bequest must be payable to a qualifying charitable organization.

A. I only

B. II only

C. III only

D. I and II only

E. I, II, and III