All the following transfers qualify for a marital deduction EXCEPT:

A. The grantor of an inter vivos irrevocable trust specified that her husband was to receive a life income from the trust assets, and the remainder would go to her children.

B. At the time of creation of a charitable remainder trust, the grantor gave a life interest in the trust assets to his wife.

C. The decedent provided in his Will for his wife to receive a life income from his estate assets, and his wife was given a general power of appointment over the property.

D. The decedent’s Will provided that if his wife died within six months of his death, the residuary would pass to his children, and not to her or to her estate.