ESTATE PLANNING, 11TH ED. CHAPTER10ENDOFCHAPTERMULTIPLECHOICESOLUTIONS1.The correct answer is d.In order to use the unlimited marital deduction for any transfers to Rosa, Jeremy would have to create a Qual-ified Domestic Trust (QDOT). A QDOT will allow the U.S. government to subject any assets remaining atRosa’s death to estate taxation. In order to qualify the QDOT for the unlimited marital deduction, the follow-ing requirements must be met: 1.At least one of the QDOT trustees must be a U.S. citizen or U.S. domestic corporation.2.The QDOT must prohibit a distribution of principal unless the U.S. citizen trustee has the right to with-hold estate tax on the distribution. 3.The trustee must keep a sufficient amount of the trust assets in the U.S. to ensure the payment of federalestate taxes, or the trustee must have a minimum net worth sufficient to assure the payment of estate taxesupon Rosa’s death. 4.Jeremy’s executor must elect to have the marital deduction apply to the trust.2.