Which of the following would not generally be subject to federal estate and gift taxes?

Question 14 options:

An alien who is physically present in the U.S. at the time of his death

A person who is not a citizen, nor a resident, of the U.S. but owns stock issued by a U.S. corporation

A U.S. citizen not residing in the U.S.

An alien who is "domiciled" in the U.S.

Question 15(1 point)

A qualified domestic trust (QDOT):

Question 15 options:

Cannot qualify for the marital deduction unless a special election is filed by the trustee.

Must have at least one trustee that is an individual who is a U.S. citizen or a domestic corporation

Must be a trust over which the surviving spouse has the right to all income and a general power of appointment

Is not subject to federal estate or gift taxes