Which statement does not correctly describe a marital deduction? O A marital deduction is available for property transferred to a surviving spouse when the couple is legally married 0 The maximum amount allowable as a marital deduction is the net value of the property passing to a surviving spouse in a qualifying manner. 0 A marital deduction taken in a decedent's estate defers an estate tax on the property if it is included in the surviving spouse's estate. 0 A marital deduction is limited to the estate tax exemption amount