The Borelli family owns a diverse portfolio of assets, including a successful casino business, a large ranch where they live and enjoy the isolation, and significant stock holdings. Anthony Borelli, aged $75$ and in rapidly declining health, is concerned about minimizing estate taxes in their community property state. Anthony and spouse Kathleen want to support their adult children and grandchildren today and in the future. The family's assets are currently valued as follows:

$-$ Borelli Casino $($publicly traded$)$: $$50$ million

$-$ Family Ranch: $$2$ million

$-$ Publicly traded stock portfolio: $$40$ million

$-$ IRA asset owned by Anthony: $$1,000,000$

If Anthony died this year, which postmortem$$planning technique would be available to$$Kathleen$?$

A$.$

The special$-$use valuation on the entire ranch

B$.$

A Section $6166$ deferral of estate tax$$election

C$.$

A Section $303$ stock redemption on$$the stock in Borelli Casinos

D$.$

A qualified disclaimer on the IRA assets with fair market value of $$1,000,000$