Hazel, a widow, died. She had made no previous lifetime taxable gifts and she died with a gross estate of $5,250,000, 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. Which of the following post-mortem techniques should Hazels executor consider electing?

		The alternate valuation date.
		Deduct estate administrative expenses on the estates fiduciary income tax return.
		Pay estate taxes under IRC Section 6166.
		Use a Section 303 stock redemption.