Which of the following is not a requirement for a qualified terminable interest property (QTIP) trust?

A.Unproductive property may not be held unless the trust document requires (or allows the surviving spouse to require) the trustee to make the property productive.

B.Any income of the trust must be accumulated for the remainder beneficiaries.

C.An election must be made to have some or all of the trust property qualifies for the marital deduction.

D.No one has the power to appoint or distribute the assets during the life of the surviving spouse to anyone except the surviving spouse.