Which of the following statements regarding a QDOT is correct?

O A U.S. citizen spouse can transfer the exemption equivalent amount to a nonmarital trust for the benefit of a non‐citizen spouse in addition to creating a QDOT for the non‐citizen spouse.
O A QDOT trustee can be a foreign citizen or an overseas bank or trust company.
O The QDOT trustee cannot withhold the decedent spouse's estate tax from corpus distributed to the non‐citizen spouse during life, and can only collect the tax at the non‐citizen spouse's death.
O A higher annual exclusion amount is available to a donor spouse who is a U.S. citizen for terminable interest gifts made to a non‐citizen spouse.