please fully explain

Assume Darrin died today, and his friend Keith is appointed executor, and the estate does not have sufficient cash to pay the required taxes or expenses. Of the following statements, which is not true regarding selling an estate's assets to generate cash? (a) The estate may have income tax consequences (b) The assets may not be sold at full, realizable fair market value. (c) Any losses on the sale of the assets are deductible as losses on the estate tax return. (d) Any selling expenses are deductible on the estate tax return