Question $10$

$1$ pts

Which statement does not correctly describe a marital deduction?

A marital deduction is available for property transferred to a surviving spouse when the couple is legally separated.

A marital deduction is not available for property that passes to the surviving spouse's estate under a presumption$-$of$-$survivorship clause in the will when it cannot be determined which spouse died first.

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.

The maximum amount allowable as a marital deduction is the net value of the property passing to a surviving spouse in a qualifying manner.