Cartez, age $42,$ recently came to you for estate planning advice. He has never executed any estate planning documents. During the client interview, you learned that Cartez has never been married and has a nine$-$year$-$old daughter, Kaystin, who lives with her mother full$-$time. Cartez has invested a majority of his $$500,000$ net worth in a closely held company to develop a revolutionary steel product that will not bend, crumble or catch fire. Cartez and his business partner, Bob, are sure that all race car companies will buy the steel product because their initial tests established that nine out of ten times a car made with the product that was in a wreck did not even get a dent. Which of the following statements is true?

A$.$If Cartez died today, there would not be any liquidity issues because Cartez's share of the closely held company could easily be sold for fair market value.

B$.$Since the value of Cartez's net worth is below the lifetime exclusion amount, there is no need for estate planning.

C$.$If Cartez were to die today, his assets would transfer via state intestacy laws with Kaystin being the most likely heir.

D$.$Amounts paid for Kaystin's support are deductible on Cartez's income or gift tax return.