Which trust will not meet a married couple's specific objectives?

A) A disclaimer trust which will allow a surviving spouse to determine what portion of a decedent's estate should be transferred to an irrevocable trust or pass through the will.

B) An estate trust which will provide a surviving spouse with all income for life.

C) A QTIP trust which will transfer corpus to designated beneficiaries at the surviving spouse's death.

D) A bypass trust which does not tax the appreciation of trust assets in the surviving spouse's estate.