Hazel, a widow, died. She had made no previous lifetime taxable gifts and she died with a gross estate of $13 million, consisting solely of a diversified portfolio of publicly traded, income-producing stocks. Her debts were $75,000 and estate administrative expenses amounted to $50,000. Six months after her death, Hazel's estate was valued at $12.2 million. Which of the following post-mortem techniques should Hazels executor consider electing?

A) The alternate valuation date.

B) Deduct estate administrative expenses on the estates fiduciary income tax return.

C) Pay estate taxes under IRC Section 6166.

D) Use a Section 303 stock redemption.