LO.7 Troy predeceases his wife, Nell. Under his will, his estate is placed in trust, life estate to Nell, remainder to his children. Regarding any marital deduction allowed to Troy’s estate, comment on the effect of the following independent cases.

a. Nell is granted a power of appointment over the trust assets.

b. Troy’s executor makes a QTIP election.

c. Nell issues a timely disclaimer that rejects her life estate.

d. Nell elects to take against Troy’s will and claim her dower interest. Under applicable state law, Nell’s dower interest is outright ownership of one-third of Troy’s property.