A Q-TIP Trust may be used to qualify property for the marital deduction. All the following statements concerning the requirements that must be met for an effective Q-TIP Trust are correct EXCEPT:
A. All the income must be paid to the surviving spouse, at least annually.
B. The surviving spouse may be authorized to invade the trust corpus.
C. The trust corpus may pass directly to the children of the marriage upon the death of the second spouse.
D. The surviving spouse must be given a general power of appointment over the principal at time of death.
Provide a detailed explanation for your answer. Answer only if you have a strong estate planning background.