Which of the following types of partial interests in property may be allowed a charitable deduction for estate tax purposes?

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Which of the following types of partial interests in property may be allowed a charitable deduction for estate tax purposes?

l. A remainder interest in the donor vacation home

ll. A testamentary gift of a percentage of a decedent entire interest in property held in trust
A . l only
B . II only
C . Both l and ll
D . Neither I nor II

Answer: A