At the time of her death, June reported an adjusted gross estate of $16,000,000. Included in the estate were the following business interests. a. A 30% capital interest in the JX Partnership b. A 25% interest (i.e., 250 shares out of 1,000) in Silver Corporation C. A catering service operated as a sole proprietorship Fair Market Value $5,700,000 500,000 950,000 JX has 32 partners, while Silver lists 30 shareholders. None of the other partners or shareholders are related to June. Complete the paragraph below in response to the question "Can June's estate qualify for an election under 6166 for any of these entities?" The sole proprietorship as interests in since the a closely held business and JX Partnership and the Silver Corporation % ownership test met. Section 6166 can be elected only if the qualified business interests exceeds % of the adjusted gross estate. Thus, an election under 6166 available for all of the business assets in June's estate