Suzy dies in 2006 with a business she built from the ground up by herself and which she owns took at her death . The value of the business is 52 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 ome liquidity problems in her estate and her executor wants to automatically qualify fort he IRC SGIGG 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 3596 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