S @ @ @ @ce Under which of the following circumstances should a planner recommend a cross-purchase buy sell agreement instead of an entity agreement for a corporation's stockholders? (1) The stockholders who buy a deceased owner's shares want to pay lower capital gain taxes on a later sale of their shares. (2) There are large differences in ages and ownership interests, and equity of results is desired The owners are in higher individual income tax rates than the corporation (1) only (2) only (1) and (2) only (1), (2), and (3)