Bob transfers $450, 000 into an irrevocable trust. The current beneficiary of this trust is his wife Sally, and no one else can benefit from this trust while Sally is alive. When Sally dies, she has the power through her Last Will and Testament to appoint the remaining trust property to anyone she wants, including her estate and the creditors of her estate. If her will fails to exercise this power, the trust property will be distributed to the children. Will this trust qualify for the marital deduction when Bob funds it?