Which statement best describes the difference between the QTIP trust and the power of appointment trust?

Both qualify for the marital deduction.

Only the QTIP trust qualifies for the marital deduction; the power of appointment trust may not.

The surviving spouse receives all income from the QTIP trust; the surviving spouse may only receive principal distributions from a power of appointment trust.

The surviving spouse does not direct the ultimate distribution of assets from a QTIP; the surviving spouse does direct the ultimate distribution of assets from a power of appointment trust.