Identify which of the following statements is true.

Select one:

a.Attribution rules do not apply to qualified Sec. 303 stock redemptions.

b.The value of decedent's stock satisfies the Sec. 303 minimum if it is less than 35% of the decedent's gross estate.

c.All of the above are false.

d.If a stock redemption is made by an estate following the decedent's death, the redemption may receive capital gains treatment only if the money is actually used to pay the death taxes.