Which, if any, of the following items characterizes the election to defer Federal estate tax payments relative to an interest in a closely held business? multiple choice : a.The 2% rate of interest applies to the total amount of estate tax value. b.No estate tax due need be paid for the first 5 years. c.In satisfying the more-than-35% test for qualification, all interests in closely held businesses can be aggregated. d.No interest needs to be paid for the first 5 years