40. At the time of her death, June had an adjusted gross estate of $16,000,000. Included in the estate were the following business interests. Fair Market Value A 30% capital interest in the JZ Partnership $5,700,000 A 25% interest (i.e., 250 shares out of 1,000) in Silver Corporation 500,000 A catering service operated as a sole proprietorship 950,000 The JZ Partnership has 32 partners, while Silver Corporation has a total of 30 share- holders. None of the other partners or shareholders are related to June. Can June's estate qualify for an election under $ 6166? Explain