Could you please help me with this question Thanks

Kara dies on December 7, 2020. An estate is created on her passing to administer her investments until they can be distributed to the various heirs that she has listed in her will. What is the clue date of her estate trust tax return (not her personal final tax return, but the one for the trust), if her executor chooses the longest possible fiscal year that theyr are able? O December 7, 2021 O March 31, 2021 O June 7, 2022 0 March 7, 2022