Which of the following life insurance settlement options will qualify for the federal estate tax marital deduction?

l. Proceeds left to the surviving spouse under the interest option, with interest payable to the surviving spouse who has the unrestricted right to withdraw proceeds and with any proceeds not withdrawn payable equally to her children per stripes

ll.Proceeds left to the surviving spouse under an installment option, with any installments remaining at her death to be commuted and paid to her estate