Jim Bob dies from being bitten by a poisonous toad on a trip to New Guinea in 2019. Jim Bob's wife died earlier in the same year. If all of Jim Bob's assets are in real estate, and if the total value exceeds the exclusion amount, how will his children pay the estate taxes due (assuming he has no other assets)? Group of answer choices

1. They don't have to pay; they just need to explain that they don't have any money.

2. The IRS will accept an I.O.U.

3. They must pay in cash.

4. The IRS will accept 'in-kind' payment...they can just pay by giving some of the property to the IRS.