Which of the following is NOT correct pertaining to state QTIP planning?

	a.	It requires all property passing under a decedent's estate to be treated as marital property.
	b.	It allows estate tax to be deferred until the second spouse's death.
	c.	It allows an executor to make a QTIP election for state purposes only.
	d.	It is applicable to the extent the state and federal estate tax exemptions differ.