Which statement concerning a spouse as beneficiary of an ILIT is incorrect?

	A.	A gift tax marital deduction is not available to a donor spouse when a policy is transferred to an ILIT because the spouses interest in trust is contingent upon surviving the insured.
	B.	A surviving spouse cannot be given an ascertainable standard over trust corpus.
	C.	A grantor spouse can take an annual exclusion for premium payments transferred to a trust when the beneficiary spouse has a Crummey power.
	D.	If a trustee can only make discretionary distributions of income to the surviving spouse, the corpus is not included in the spouses estate.