For purposes of the marital deduction, all the following are advantages of a power of appointment trust EXCEPT:
(A) Principal distributions can be varied according to the surviving spouse’s needs.
(B) Probate of trust corpus can be avoided at the surviving spouse’s death.
(C) Management and financial guidance exist for the surviving spouse.
(D) Non-income producing property can be purchased and safely retained in the trust.
Provide a detailed explanation for your answer. Only answer if you have a strong estate planning background.