Abigail died and transferred the following property interests to her husband John through her will. Which bequest did NOT qualify for a marital deduction in her estate?

a. She bequeathed to her father the income interest in the trust for life and gave John the remainder interest.

b. She bequeathed to John the dower's right in her farmhouse and gave her son Quincy the remainder interest in the home.

c. She bequeathed to John the stable and horses she owned.

d. She bequeathed to John the right to receive all income from the orchard for life with the orchard passing to Quincy at John's death.