Indicate whether the following statements are "True" or "False" regarding the marital deduction.

a. Only the net value of the interest after reduction by the amount of the mortgage or other encumbrance qualifies for the marital deduction.

b. An ex-spouse does qualify the decedent for a marital deduction.

c. By making the marital deduction unlimited in amount, neither the gift tax nor the estate tax is imposed on outright interspousal transfers of property.

d. A terminable interest will qualify for the marital deduction if another interest in the same property passed from the deceased spouse to some other person.