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X sells Blackacre to Y for $10,000 but reserves possession for a term of twenty years. The $10,000 is a full consideration for the interest

X sells Blackacre to Y for $10,000 but reserves possession for a term of twenty years. The $10,000 is a full consideration for the interest purchased by Y. Does a bequest by X to his wife of what remains of his twenty year term interest qualify for the marital deduction?

A. Yes.

B.No, because the value of what remains of X's twenty-year term is not included in his gross estate.

C.No, because X's wife will have a terminable interest.

D.Both B and C are correct.

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