Suzy dies in 2006 with a business she built from the ground up by herself and which she owns 100% at her death. The value of the business is $2.5 million according to an independent appraisal and the total value of her adjusted gross estate is $10 million with the other assets constituting real estate. Suzy's taxable estate is $ 9 million after reduction for a charitable bequest she made to Habitat for Humanity. Suzy has some liquidity problems in her estate and her executor wants to automatically qualify for the IRC 6166 installment method of paying federal estate taxes. Will Suzy's estate automatically qualify to use this installment method for paying federal estate taxes?

a. Yes, because she exceeds the threshold 35% requirement which is $2.1 million in these facts.

b. Yes because even though she does not meet the 35% requirement which is $3.15 million in these facts, she has liquidity problems in her estate and this will automatically qualify her for this deferral.

c. No, because she does not meet the required threshold.

d. None of these answers are correct.