Jake and Hannah have been married for 45 years at the time of Jake’s death. They have two surviving adult children, Susie and Tony. All the following transfers from Jake’s estate to Hannah are non deductible terminable interests for federal estate tax marital deduction purposes EXCEPT:
(A) A rental property if Hannah survives Jake by 6 months.
(B) A mountain getaway cottage that passes to Susie if Hannah remarries.
(C) An income interest in a trust over which Hannah has a special power of appointment.
(D) A valuable oil painting for Hannah’s lifetime that passes to Tony at her death.
Provide an explanation for your answer. Only answer if you have a strong estate planning background.