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If it were solely up to you, would you: Keep the fair market value (FMV) on date of death basis of 1014 and the exclusion

If it were solely up to you, would you:

Keep the fair market value (FMV) on date of death basis of 1014 and the exclusion for inheritance under 102 without change?

Exclude inheritance and provide a zero basis?

Include inheritance in income and give a FMV basis?

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