Randolph dies on March $1,$ Year $1,$ owning the following assets:

Asset Date of Death Value

Mutual Fund Shares $$3,000,000$

Corporate Bonds $$10,000,000$

Real Estate $$2,000,000$

Treasury Bills $$250,000$

The stock market experiences a stark correction in June of Y$1,$ and the value of the mutual fund shares held by the estate declines to $$1\mathrm{.}8$m$.$ The executor believes that the stock market dip represents an overreaction to economic data, and that the market will rebound significantly in the future. All other asset values are relatively constant. Do you have any suggestions for the executor to minimize the decedent's ET liability?