Question - H dies in 2016 with a gross estate of $8 million. H leaves $5,000,000 to a grandchild, $1,000,000 outright to W, and $2,000,000 in a QTIP trust with remainder to a grandchild. H's executor makes a QTIP election for the trust. What is the amount of the marital deduction?
A. $0
B $1,000,00
C. $3,000,000
D. None of the above