Which of the following statements concerning the gift or estate tax charitable deduction is (are) correct?

Which of the following statements concerning the gift or estate tax charitable deduction is (are) correct?

l. A donor is denied a charitable deduction for property that passes to a qualified charity as the result of a qualified disclaimer if the donor original transfer was to a no charitable donee.

ll. A decedent-spouse estate may obtain both marital and charitable deductions for interests contributed to a charitable remainder trust when the surviving spouse is the only no charitable income beneficiary for life.
A . l only
B . II only
C . Both l and ll
D . Neither I nor II

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Answer: B