What is the appropriate estate planning strategy for married couples to minimize taxes over the death of both spouses?

A. Bequeath the entire estate to a trust, giving the surviving spouse a general power of appointment over the assets at her death.
B. Bequeath the applicable exemption equivalent amount to a qualified terminable interest property trust (QTIP) and the balance outright to the surviving spouse.
C. Bequeath the applicable exemption equivalent amount to a bypass trust and the balance to the surviving spouse in a qualifying way.
D. Bequeath the applicable exemption equivalent amount to the surviving spouse and the balance to the children.