Jack and his wife, Carol, were in an auto accident. Carol died three weeks before Jack did. His gross estate was $6.2 million. One of the major assets in his estate was closely held stock in an equipment leasing firm (C corporation) with which rapidly appreciating equipment was purchased. His estate had unsecured debts of $400,000 and administrative expenses of $75,000. His will allocates his estate to his children in equal shares. Which post mortem planning techniques might benefit Jacks estate? 1. The alternative valuation date. 2. A Section 303 stock redemption. 3. The QTIP election. 4. Special use valuation. 5. Installment payment of estate taxes. 3 only. 2 and 5. 4 and 5. 1, 3 and 4.