Which of the following statements are correct?

I. A power of appointment which limits the power holder's benefit to health, education, maintenance, or support is not included in the power holder's gross estate.

II$.$ For transfers to a U$.$S$.$ citizen spouse, the marital deduction is unlimited.

III. A foreign death tax credit is allowable for interest or penalties paid in connection with foreign death taxes.

IV$.$ The alternate valuation date is not available for reversionary interests.

Question $55$ options:

I, II$,$ and IV only

II$,$ III, and IV only

I, II$,$ III, and IV

I, II$,$ and III only