the estate of hannah bennett received $4000 in business income from the business Hannah ran before she died. the terms of Hannah's will required the estate to retain all income until the estate assets are liquidated & the distribute the income to the beneficiaries. the estate is expected to be terminated next year. Which of the following is true?

the estate may claim the QBI on its form 1041

any qualified business income will be passed through to the beneficiaries in the current year

any qualified business income will be suspended & passed through to the beneficiaries in the final year

income received by the decendent's estate is not eligible for the QBI deduction