James Madison died recently and his executor, George, is asking you about a potential deduction he could take. James Madison owned and ran a family farm as a sole proprietorship that is now surrounded by several housing developments which have increased the value of his farmland. The FMV of his family farm when he died was $$8$ million, and the total value of Madison$$s estate is $$14$ million. What possible post$-$mortem deduction is available to lower the value of James Madison$$s taxable estate?

A$.$ IRC Section $2032$A

B$.$ IRC Section $303$

C$.$ IRC Section $6166$

D$.$ IRC Section $1245$