Assume a taxpayer dies and their estate does not have sufficient cash to pay unanticipated expenses. Which of the following statements is not true regarding selling an estate's assets to generate cash? A$.$ The estate may have income tax consequences. B$.$ The assets may not be sold at full, realizable fair market value. C$.$ Any losses on the sale of assets are deductible as losses on the estate tax return $($Form $706).$ D$.$ Any selling expenses are deductible on the estate tax return.