Which of the following is not a requirement of the unlimited marital deduction?

A.	In order to claim a marital deduction on the 706, the decedent must have been married as of the date of his death.
B.	The surviving spouse must receive property through the estate.
C.	The surviving spouse must be a U.S. citizen.
D.	The gross value of qualifying property left to the surviving spouse is included in the marital deduction.