Which statement does not correctly describe a marital deduction? Q) A marital deduction is available for property transferred to a surviving spouse when the couple is legally married 0 Amarital deduction taken in a decedent's estate defers an estate tax on the property if it is included in the surviving spouse's estate. 0 The maximum amount allowable as a marital deduction is the net value of the property passing to a surviving spouse in a qualifying manner. 0 A marital deduction is limited to the estate tax exemption amount' A qualified disclaimer must be made no later than nine months after the transfer or before the day the disclaimant attains the age of 21. O True O FalseWhich statement does not correctly describe a marital deduction? O The maximum amount allowable as a marital deduction is the net value of the property passing to a surviving spouse in a qualifying manner. 0 A marital deduction is limited to the estate tax exemption amount. 0 Amarital deduction taken in a decedent's estate defers an estate tax on the property if it is included in the surviving spouse's estate. (5) A marital deduction is available for property transferred to a surviving spouse when the couple is legally married