Suppose D advises you that S is not a U$.$S$.$ citizen. Which statement accurately summarizes the advice you will give him?

Group of answer choices

Under $2056,$ the marital deduction does not depend on S$\text{'}$s being a U$.$S$.$ citizen, as long as she is not an illegal alien.

Since any interest passing from D to S will not generate a marital deduction under the Internal Revenue Code, he should divorce her before he dies.

Section $2056$A allows D$\text{'}$s estate to claim a marital deduction provided, but only if among other requirements, the bequest is in the form of an interest in a Qualified Domestic Trust $("$QDT$").$

Section $2056$A allows D$\text{'}$s estate to claim a marital deduction provided the bequest is in the form of an outright bequest to S$,$ as long as his executor makes a QDT election, even if the bequest is not used to fund a trust.