Which of the following qualifies for the unlimited marital deduction? O Outright bequest to resident alien spouse. Property passing to noncitizen spouse in QTIP. Outright bequest to resident spouse who, prior to the decedent's death was a noncitizen, but who after the decedent's death and before the estate return was filed, became a U.S. citizen. Income beneficiary of a CRUT who is a nonresident alien spouse