Which of the following statements regarding the estate tax marital deduction is correct?

		a. If the decedent received a marital deduction, the property is excluded from the surviving spouses gross estate upon the surviving spouses death.
		b. A QTIP trust will qualify for the marital deduction if the executor makes the appropriate election.
		c. The surviving spouse must be a U.S. citizen for the decedent to qualify for the marital deduction even using a QDOT.
		d. The marital deduction only applies in community property states.